| 单词 | Non-aggregated property |
| 释义 | 非總和財產 Property outside a deceased estate which has not yet been consolidated into the corpus of the estate for distribution by the executor or administrator to the stipulated beneficiaries. In relation to estate duty, all items of property in respect of which estate duty is chargeable must be aggregated to form one estate for the purpose of determining the rate of duty to be paid on the estate as a whole and the duty attributable to each item: Estate Duty Ordinance (Cap 111) s 11(1). See also Administration; Corpus; Distribution. 指死者遺產以外的財產，即並未計算入遺產本身的財產中，並由遺囑執行人或遺囑管理人向指定的受益人分配者。就遺產稅而言，所有要繳付遺產稅的財產項目須一併合計為一份遺產，從而釐定所須繳付的遺產稅整體稅率及可歸因於各別項目的稅率：《遺產稅條例》（第111章）第11(1)條。另見 Administration; Corpus; Distribution。 |
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