| 单词 | Parent |
| 释义 | 父母／家長 1. A father or mother. 2. An author or source. 3. A protector or guardian. Family law - A father or mother: Guardianship of Minors Ordinance (Cap 13) s 2. In relation to a child who is illegitimate, it means his mother; in the case of a child whose father is entitled to exercise any right or authority in relation to the child by virtue of an order of a court under the Guardianship of Minors Ordinance (Cap 13) s 3(1)(d), his father: Adoption Ordinance (Cap 290) s 2. Succession - For the purposes of succession, it includes legitimate parent, adoptive parent (Intestates’ Estates Ordinance (Cap 73) s 3A), and in some cases, illegitimate parents (Parent and Child Ordinance (Cap 429) s 3(1)). However, step-parents are not included. If a child predeceases his or her parents leaving his estate behind, the parents are entitled to half the share of the estate if there is a surviving spouse of the child and no issue (Intestates’ Estates Ordinance (Cap 73) s 4(4)) and to the whole of the estate if there is no husband or wife and no issue but both parents (s 4(6)). In either case, the parents must divide the residuary estate of the intestate equally in half unless there is only one parent, in which case that parent is entitled to the whole of the parental share of the estate whether half or all of the complete share: s 4(7). See also Family provision; Father; Intestacy rules; Mother; Next of kin. Taxation and revenue - In relation to any person, (a) a parent of whose marriage the person or his or her spouse is the child; (b) the natural father or mother of the person or his or her spouse; (c) a parent by whom the person or his or her spouse was adopted; (d) a step parent of the person or his or her spouse; or (e) in the case of a deceased spouse, a person who would have been the parent of the person's spouse by reason of any of the provisions of paragraphs (a) to (d) if the spouse had not died: Inland Revenue Ordinance (Cap 112) s 2. A parent for the purposes of salaries tax is any person who is the mother or father of the child, this being any person has ‘sole or predominant care of a dependent child’: Departmental Interpretation and Practice Notes No 18 (‘Assessment of Individuals Under Salaries Tax and Personal Assessment’). See also Dependant. 1. 父或母。 根源 2. 創始者或出處。 監護人 3. 保護者或監護人。 家庭法 - 父親或母親：《未成年人監護條例》（第13章）第2條。就任何非婚生子女而言，指其母親；或其父親（如該子女的父親憑藉法院根據《未成年人監護條例》(第13章)第3(1)(d)條所作命令而有權對該子女行使任何權利或權限）：《領養條例》（第290章）第2條。 繼承法 - 就繼承法而言，它包括親生父親或母親，領養父親或母親（《無遺囑者遺產條例》（第73章）第3A條），有些情形它並包括非婚生父親或母親（《父母與子女條例》（第429章）第3(1)條）。然而，它卻不包括繼父親或繼母親。倘若子女先於他或她的雙親去世並留下遺產，而他或她無遺下後嗣但卻有尚存的配偶，則該父母二人有權取得遺產的一半（《無遺囑者遺產條例》（第73章）第4(4)條），如該名子女無遺下後嗣亦無遺下配偶，則該父母二人有權取得全部的遺產（第4(6)條）。在以上兩種情況，父母二人均必須平均分配遺產，除非僅有一名父親或母親遺下，如屬該種情況，該名父親或母親有權取得父母親份額的全部，不論是遺產全部的一半份額或遺產的全部：第4(7)條。另見 Family provision; Father; Intestacy rules; Mother; Next of kin。 稅收與稅務 - 就任何人而言，指(a)一名父親或母親，而該人或其配偶是該名父親或母親的婚姻關係下的子女；(b) 指該人或其配偶的生父或生母；(c) 指領養該人或其配偶的父親或母親；(d) 指該人或其配偶的繼父或繼母；或(e) 如該人的配偶已去世，則指若非該配偶已去世便會因(a)至(d)段的任何條文而是該人的配偶的父親或母親的人：《稅務條例》（第112章）第2條。為薪俸稅目的，一名父親或母親乃任何子女的父親或母親，他或她並且「獨力或主力撫養一名供養子女」：《稅務局釋義及執行指引》第18號（個人薪俸稅及入息課稅評估）。另見 Dependant。n. |
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