06.2021 Life Guide
On the influence of revising the adult age down to 18 in the Civil law
Far eastern New Century Corporation / Tang Junjie
The age of adulthood defined in the current civil law is different from that of the person with full responsibility defined in the criminal law, so young people are often in the awkward situation of seemingly independent but not completely independent. After years of efforts of citizen groups, the Legislative Yuan finally passed the civil law amendment in the third reading at the end of the Republic of China in 109. This article will analyze what changes the amendment will bring to your life after it goes on the road.
In view of the fact that most of the world's major legislations (such as the United Kingdom, France, Germany, etc.) take the age of 18 as the age of majority, neighboring Japan also revised the age of majority of civil law from 20 to 18 on June 30, 107. Based on the current situation of young people's physical and mental development, response to social needs and international standards, the Legislative Yuan passed the third reading of the civil law amendment on December 25, 109, which revised the age of majority of Article 12 of the civil law from 20 to 18, and it was clearly stipulated that it would take effect from January 1, 112. In this paper, the impact of this amendment will be briefly explained from the following aspects:
1、 Civil and commercial aspects
For both men and women, the minimum age of engagement is 17 and the minimum age of marriage is 18
According to the provisions of the civil law before the amendment, boys under the age of 17 are not allowed to get engaged, and boys under the age of 18 are not allowed to get married; Girls under the age of 15 are not allowed to get engaged, and girls under the age of 16 are not allowed to get married. Now that the age of majority has been lowered to 18, and in order to comply with the provisions of the Convention on the elimination of all forms of discrimination against women, the minimum age of engagement for boys and girls is revised to 17 (Note 1), and the minimum age of marriage is revised to 18 (note 2), so as to realize equality between men and women.
When a child reaches the age of 18, he or she may act alone and enter into a contract without the consent of his or her parents
According to the provisions of the civil law before the amendment, minor children's individual acts (such as gift, donation) or contracts (such as applying for credit card, running mobile phone number, renting a house, purchasing non daily necessities, etc.) of the civil law must be approved by their parents before they become effective. However, as of January 1, 112, any single act or contract made by a child after he or she reaches the age of 18 shall have legal effect without the consent of his or her parents.
The obligation of parents to protect and support their minor children and the responsibility of their legal representatives will end when their children reach the age of 18
According to the civil law (Note 3), parents have the obligation to protect and nurture their minor children and the responsibility to support them. In principle, they should be jointly and severally liable for damages caused by their minor children's illegal infringement of other people's rights (Note 4). Therefore, from January 1, 112, when the child reaches the age of 18, the parents will no longer have to bear the above obligations and responsibilities.
When a man or a woman reaches the age of 18, he or she may serve as a promoter or director of the company
According to the provisions of the company law (Note 5), a person with full capacity can only take up the positions of promoter, director, etc. of the company. Therefore, from January 1, 112, men and women can take up the upper position as long as they are 18 years old.
2、 Tax
Unless there are exceptional circumstances, children who have reached the age of 18 are required to declare comprehensive income tax on their own and can no longer be supported by their parents
According to the provisions of the income tax law (Note 6), if a child is under age or is an adult but still in school, physically and mentally disabled or unable to make a living, the parents can list the child as a dependant at the time of tax return to enjoy the deductible tax allowance. Therefore, from January 1, 112, except in accordance with the provisions of the previous income tax law, children who have reached the age of 18 must declare their own comprehensive income tax and can no longer be supported by their parents.
If the heirs have minor children, the deduction of estate tax will be reduced
According to the provisions of the inheritance and gift tax law (Note 7), if the decedent has children, the total amount of the estate can be deducted by 500000 yuan per person according to the number of children (note 8). If the child is a minor, it can be deducted by 500000 yuan per year according to the difference between his age and the number of years of adulthood. For example, if inheritance occurs before January 1, 112, if the decedent has a 17-year-old child, the total amount of inheritance can be deducted by 2 million [i.e. 500000 + 500000 x 3 (20-17 years old)] to exempt from estate tax; However, if the same case occurs after January 1, 112, the total amount of estate can only be deducted by 1 million [i.e. 500000 + 500000 x 1 (18-17 years old)] to exempt from estate tax.
3、 Amendment to the implementation law of the general provisions of civil law
In addition, in order to prevent the interests enjoyed by the relevant people before the amendment from being affected by the amendment, the implementation law of the general provisions of the civil law (note 9) was amended at the same time. It is stated that before the amendment of the civil law, if the people have obtained the rights and interests of 20 years old or adult according to the law, administrative punishment, judgment or contract, The period of enjoying this right will not be shortened to 18 years old due to the amendment of this civil law. For example, before the amendment, the parents agreed at the time of divorce that the father should pay maintenance until the child reaches adulthood. Even if the child reaches adulthood after January 1, 112 because he has reached the age of 18, the father should continue to pay maintenance until the child reaches the age of 20.
4、 Conclusion
The purpose of this amendment is to integrate with the legislation of other countries in the world, eliminate the difference between the criminal and civil age of full responsibility, and reflect the current situation of the physical and mental development of young people. However, due to the wide range of influence, how to formulate supporting measures and amend relevant laws and regulations to protect the rights and interests of young people will be the focus of the government in the next two years, Important tasks to be completed as soon as possible.
Note 1: Article 973 of the civil code states: "no marriage agreement shall be made between a man and a woman under the age of 17."
Note 2: Article 980 of the civil code states, "a man or a woman under the age of 18 shall not marry."
Note 3: article 1116-2 of the Civil Code: "the parents' obligation to support their minor children shall not be affected by the revocation of marriage or divorce."; Article 1084 (2) of the civil code states: "parents have the right and obligation to protect and educate their minor children."
Note 4: Article 187 of the civil law: "I if a person without capacity or with limited capacity infringes upon another person's rights illegally, he shall be jointly and severally liable for damages with his legal representative to the extent that he has the ability to identify at the time of the act. The legal agent shall be liable for damages if he has no ability to identify the act. II. In the case mentioned in the preceding paragraph, if the legal representative has not neglected the supervision, or even though he has given equivalent supervision, he will not be liable for damages. III. if compensation cannot be made in accordance with the provisions of the preceding two paragraphs, the court may, at the request of the victim, take into account the economic conditions of the perpetrator, his legal representative and the victim, order the perpetrator or his legal representative to make full or partial compensation for the damage. IV the provisions of the preceding paragraph shall apply mutatis mutandis to the damage caused to a third party by the conduct of other persons in the course of unconsciousness or insanity. "
Note 5: Item 2 of article 128 of the company law: "a person without capacity, a person with limited capacity, or a person whose declaration has not been revoked shall not be a promoter."; Article 192 item 1: "the board of directors of a company shall have at least three directors, who shall be elected by the board of shareholders from among those who have the capacity to act."
Note 6: Item 2, paragraph 1, item 1, Article 17 of the income tax law: "the balance of the total amount of individual comprehensive income calculated in accordance with Article 14 and the preceding two articles after deducting the following allowances and deductions is the net amount of individual comprehensive income: 1. Allowance: the taxpayer shall deduct the allowances for himself, his spouse and his dependent relatives in accordance with the following provisions; For taxpayers and their spouses who have reached the age of 70, the tax allowance shall be increased by 50%:... (2) the children of the taxpayers are under age, or have reached adulthood and are supported by the taxpayers due to schooling, physical and mental disabilities or inability to make a living. "
Note 7: Article 17, item 1, paragraph 2 of the inheritance and gift tax law: "the following items shall be deducted from the total amount of the estate, and the estate tax shall be exempted:... 2. If the heir is a lineal blood relative, each person shall be entitled to deduct 400000 yuan from the total amount of the estate. If there is a minor, an additional $400000 may be deducted each year according to the number of years between his age and his maturity. However, if a close relative abandons the inheritance, and the next lower relative inherits the inheritance, the deduction shall be limited to the amount that could have been deducted before abandoning the inheritance. "
Note 8: in accordance with Article 12-1 of the inheritance and gift tax law, the Ministry of Finance announced on December 2, 109 that the deduction for the lineal blood relatives of the inheritance cases occurred in the year 110 is 500000 yuan per person. For those under the age of 20, an additional deduction of $500000 per year may be made according to the number of years between their age and the age of 20.
Note 9: Article 3-1 of the implementation law of the general provisions of the civil law: "I articles 12 and 13 of the civil law amended on December 25, 1999 shall come into force on January 1, 2012. II. Persons who have reached the age of 18 before January 1, 2012 and who have not reached the age of 20 on the same day shall become adults on the same day. (III) a person under the age of 20 years old on January 1, 2012 of the Republic of China has enjoyed the right or benefit of reaching the age of 20 years old or adulthood before the same day according to law, administrative sanction, court judgment or contract. From the same day, unless otherwise provided by law, he shall continue to enjoy the right or benefit of reaching the age of 20 years old. "
In view of the fact that most of the world's major legislations (such as the United Kingdom, France, Germany, etc.) take the age of 18 as the age of majority, neighboring Japan also revised the age of majority of civil law from 20 to 18 on June 30, 107. Based on the current situation of young people's physical and mental development, response to social needs and international standards, the Legislative Yuan passed the third reading of the civil law amendment on December 25, 109, which revised the age of majority of Article 12 of the civil law from 20 to 18, and it was clearly stipulated that it would take effect from January 1, 112. In this paper, the impact of this amendment will be briefly explained from the following aspects:
1、 Civil and commercial aspects
For both men and women, the minimum age of engagement is 17 and the minimum age of marriage is 18
According to the provisions of the civil law before the amendment, boys under the age of 17 are not allowed to get engaged, and boys under the age of 18 are not allowed to get married; Girls under the age of 15 are not allowed to get engaged, and girls under the age of 16 are not allowed to get married. Now that the age of majority has been lowered to 18, and in order to comply with the provisions of the Convention on the elimination of all forms of discrimination against women, the minimum age of engagement for boys and girls is revised to 17 (Note 1), and the minimum age of marriage is revised to 18 (note 2), so as to realize equality between men and women.
When a child reaches the age of 18, he or she may act alone and enter into a contract without the consent of his or her parents
According to the provisions of the civil law before the amendment, minor children's individual acts (such as gift, donation) or contracts (such as applying for credit card, running mobile phone number, renting a house, purchasing non daily necessities, etc.) of the civil law must be approved by their parents before they become effective. However, as of January 1, 112, any single act or contract made by a child after he or she reaches the age of 18 shall have legal effect without the consent of his or her parents.
The obligation of parents to protect and support their minor children and the responsibility of their legal representatives will end when their children reach the age of 18
According to the civil law (Note 3), parents have the obligation to protect and nurture their minor children and the responsibility to support them. In principle, they should be jointly and severally liable for damages caused by their minor children's illegal infringement of other people's rights (Note 4). Therefore, from January 1, 112, when the child reaches the age of 18, the parents will no longer have to bear the above obligations and responsibilities.
When a man or a woman reaches the age of 18, he or she may serve as a promoter or director of the company
According to the provisions of the company law (Note 5), a person with full capacity can only take up the positions of promoter, director, etc. of the company. Therefore, from January 1, 112, men and women can take up the upper position as long as they are 18 years old.
2、 Tax
Unless there are exceptional circumstances, children who have reached the age of 18 are required to declare comprehensive income tax on their own and can no longer be supported by their parents
According to the provisions of the income tax law (Note 6), if a child is under age or is an adult but still in school, physically and mentally disabled or unable to make a living, the parents can list the child as a dependant at the time of tax return to enjoy the deductible tax allowance. Therefore, from January 1, 112, except in accordance with the provisions of the previous income tax law, children who have reached the age of 18 must declare their own comprehensive income tax and can no longer be supported by their parents.
If the heirs have minor children, the deduction of estate tax will be reduced
According to the provisions of the inheritance and gift tax law (Note 7), if the decedent has children, the total amount of the estate can be deducted by 500000 yuan per person according to the number of children (note 8). If the child is a minor, it can be deducted by 500000 yuan per year according to the difference between his age and the number of years of adulthood. For example, if inheritance occurs before January 1, 112, if the decedent has a 17-year-old child, the total amount of inheritance can be deducted by 2 million [i.e. 500000 + 500000 x 3 (20-17 years old)] to exempt from estate tax; However, if the same case occurs after January 1, 112, the total amount of estate can only be deducted by 1 million [i.e. 500000 + 500000 x 1 (18-17 years old)] to exempt from estate tax.
3、 Amendment to the implementation law of the general provisions of civil law
In addition, in order to prevent the interests enjoyed by the relevant people before the amendment from being affected by the amendment, the implementation law of the general provisions of the civil law (note 9) was amended at the same time. It is stated that before the amendment of the civil law, if the people have obtained the rights and interests of 20 years old or adult according to the law, administrative punishment, judgment or contract, The period of enjoying this right will not be shortened to 18 years old due to the amendment of this civil law. For example, before the amendment, the parents agreed at the time of divorce that the father should pay maintenance until the child reaches adulthood. Even if the child reaches adulthood after January 1, 112 because he has reached the age of 18, the father should continue to pay maintenance until the child reaches the age of 20.
4、 Conclusion
The purpose of this amendment is to integrate with the legislation of other countries in the world, eliminate the difference between the criminal and civil age of full responsibility, and reflect the current situation of the physical and mental development of young people. However, due to the wide range of influence, how to formulate supporting measures and amend relevant laws and regulations to protect the rights and interests of young people will be the focus of the government in the next two years, Important tasks to be completed as soon as possible.
Note 1: Article 973 of the civil code states: "no marriage agreement shall be made between a man and a woman under the age of 17."
Note 2: Article 980 of the civil code states, "a man or a woman under the age of 18 shall not marry."
Note 3: article 1116-2 of the Civil Code: "the parents' obligation to support their minor children shall not be affected by the revocation of marriage or divorce."; Article 1084 (2) of the civil code states: "parents have the right and obligation to protect and educate their minor children."
Note 4: Article 187 of the civil law: "I if a person without capacity or with limited capacity infringes upon another person's rights illegally, he shall be jointly and severally liable for damages with his legal representative to the extent that he has the ability to identify at the time of the act. The legal agent shall be liable for damages if he has no ability to identify the act. II. In the case mentioned in the preceding paragraph, if the legal representative has not neglected the supervision, or even though he has given equivalent supervision, he will not be liable for damages. III. if compensation cannot be made in accordance with the provisions of the preceding two paragraphs, the court may, at the request of the victim, take into account the economic conditions of the perpetrator, his legal representative and the victim, order the perpetrator or his legal representative to make full or partial compensation for the damage. IV the provisions of the preceding paragraph shall apply mutatis mutandis to the damage caused to a third party by the conduct of other persons in the course of unconsciousness or insanity. "
Note 5: Item 2 of article 128 of the company law: "a person without capacity, a person with limited capacity, or a person whose declaration has not been revoked shall not be a promoter."; Article 192 item 1: "the board of directors of a company shall have at least three directors, who shall be elected by the board of shareholders from among those who have the capacity to act."
Note 6: Item 2, paragraph 1, item 1, Article 17 of the income tax law: "the balance of the total amount of individual comprehensive income calculated in accordance with Article 14 and the preceding two articles after deducting the following allowances and deductions is the net amount of individual comprehensive income: 1. Allowance: the taxpayer shall deduct the allowances for himself, his spouse and his dependent relatives in accordance with the following provisions; For taxpayers and their spouses who have reached the age of 70, the tax allowance shall be increased by 50%:... (2) the children of the taxpayers are under age, or have reached adulthood and are supported by the taxpayers due to schooling, physical and mental disabilities or inability to make a living. "
Note 7: Article 17, item 1, paragraph 2 of the inheritance and gift tax law: "the following items shall be deducted from the total amount of the estate, and the estate tax shall be exempted:... 2. If the heir is a lineal blood relative, each person shall be entitled to deduct 400000 yuan from the total amount of the estate. If there is a minor, an additional $400000 may be deducted each year according to the number of years between his age and his maturity. However, if a close relative abandons the inheritance, and the next lower relative inherits the inheritance, the deduction shall be limited to the amount that could have been deducted before abandoning the inheritance. "
Note 8: in accordance with Article 12-1 of the inheritance and gift tax law, the Ministry of Finance announced on December 2, 109 that the deduction for the lineal blood relatives of the inheritance cases occurred in the year 110 is 500000 yuan per person. For those under the age of 20, an additional deduction of $500000 per year may be made according to the number of years between their age and the age of 20.
Note 9: Article 3-1 of the implementation law of the general provisions of the civil law: "I articles 12 and 13 of the civil law amended on December 25, 1999 shall come into force on January 1, 2012. II. Persons who have reached the age of 18 before January 1, 2012 and who have not reached the age of 20 on the same day shall become adults on the same day. (III) a person under the age of 20 years old on January 1, 2012 of the Republic of China has enjoyed the right or benefit of reaching the age of 20 years old or adulthood before the same day according to law, administrative sanction, court judgment or contract. From the same day, unless otherwise provided by law, he shall continue to enjoy the right or benefit of reaching the age of 20 years old. "
