(1)不能继承的地产
指终身完全保有的地产〔freehold estate for life〕。

(2)不能继承的财产
包括任何动产和不动产，这些财产在财产权人死亡后转归遗嘱执行人或遗产管理人，而不是直接转归继承人。

• peremptory plea
• peremptory rule
• peremptory undertaking
• peremptory writ
• peremptory writ of mandamus
• per equipollens
• peresewar
• per eundem
• per expressum
• per extensum
• Per extraneam personam nihil nobis acquiri potest.
• per fas et nefas
• perfect
• perfect attestation clause
• perfecting bail
• perfecting lien
• perfecting transfer
• perfect instrument
• perfection of appeal
• perfection of entry
• perfection of reason
• perfection of security interest
• perfect obligation
• perfect ownership
• perfect right