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Article 1044

第千四十四条

Only gifts made within the one year period before the opening of the succession are included in the calculation pursuant to the provisions of the preceding Article. A gift made more than one year before that day is also included in the calculation if it was made with both parties' knowledge that it would harm persons entitled to the statutory reserved share.

贈与は、相続開始前の一年間にしたものに限り、前条の規定によりその価額を算入する。当事者双方が遺留分権利者に損害を加えることを知って贈与をしたときは、一年前の日より前にしたものについても、同様とする。

The provisions of Article 904 apply mutatis mutandis to the value of gifts prescribed in the preceding paragraph.

第九百四条の規定は、前項に規定する贈与の価額について準用する。

With regard to the application of the provisions of paragraph (1) to gifts to heirs, the term "one year" in that paragraph is deemed to be replaced with "10 years", and the term "value" is deemed to be replaced with "value (limited to the value of gifts received for marriage or adoption or as capital for livelihood)".

相続人に対する贈与についての第一項の規定の適用については、同項中「一年」とあるのは「十年」と、「価額」とあるのは「価額(婚姻若しくは養子縁組のため又は生計の資本として受けた贈与の価額に限る。)」とする。

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