本文從繼承與繼承登記相關文獻，歸納分析繼承之法律關係，探討分析繼承理論之思想發展，並探討繼承制度之存廢，以及逾期未辦繼承登記產生之背景與實務處理未辦繼承登記不動產所遭遇之困難後，藉其推導整理獲致下列數項結論：
一、主張繼承仍應存在，為減少繼承造成之不平等，可透過課稅之方式，而不宜剝奪繼承人之財產權。
二、國家應從協助及獎勵繼承人辦理繼承登記之面向著手，而不是將逾期未辦繼承登記之不動產以消極地列管十五年後即移請國有財產局辦理標售之方法來解決。
三、對解決久懸之逾期未辦繼承登記不動產所造成之地籍失實等問題絲毫沒有幫助。 From the Taiwan was occupied by Japan, there are a lot of land unregistered for succession. The reason of land unregistered for succession is that they have difficult factors of registered. They didn’t unregistered intentionally.
Because of much land unregistered for succession, and they are increasing year by year. This situation is seriously that makes the inaccuracy datas of land and tax. For solved this problem, the Government draw up NO.73-1 of “THE LAND OF LAW” in 1975. The stipulation is land unregistered for succession will be managed about 9 years, if behind time that will be force to register the nation land. But this stipulation makes people query that it breaches the proportion principle of NO.23 of THE CONSTITUTION. In 2000, the Government redraws up NO.73-1 of “THE LAND OF LAW”. The stipulation is land unregistered for succession will be managed about 15 years, if behind time that will be sell by tender.
The amount of land unregistered for succession didn’t decrease after 2000. We know that if the factor of registered for succession couldn’t be solved, even though the government to legislate the article to force the heir apparent to register.
