| 单词 | Executor |
| 释义 | 遺囑執行人 A person to whom the execution of the last will of a deceased person is, by the testator’s appointment, confided: Probate and Administration Ordinance (Cap 10) s 2. For the purpose of Estate Duty, executor also means administrator of a deceased person and includes, as regards any obligation under the Estate Duty Ordinance, any person who takes possession of or intermeddles with the property of a deceased person or any portion thereof: Estate Duty Ordinance (Cap 111) s 3. See also Administrator; Grant of probate; Personal representative. 指藉著立遺囑人的委任而獲託付執行立遺囑人最後一份遺囑的人：《遺囑認證及遺產管理條例》（第10章）第2條。就遺產稅而言，「遺囑執行人」亦指死者的遺產管理人；就根據《遺產稅條例》而須負的責任而言，亦包括任何擅自處理死者財產或其任何部分或取得其管有的人：《遺產稅條例》（第111章）第3條。另見 Administrator; Grant of probate; Personal representative。n. |
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