Land Act Article 73

Application for the registration of any change in land rights shall be made by the landowner; but application for the registration of any change in rights over land other than ownership shall be made jointly by the obligee and the obligor. If the registration of change in land rights is due to inheritance, the application may be filed by any inheritor on behalf of all inheritors. But the application does not affect other inheritors’ rights to renounce inheritance or to fix a limit to inheritance.The application referred to in the preceding paragraph shall be made within one month after any change in a land right has been effected. In case of the registration of inheritance, the application may be made within six months from the day the inheritance has been effected. In case the application is made after the expiration of the said period, a fine equivalent to the registration fee for each month in arrears may be imposed on the applicant, limited to no more than twenty times of the registration fee.
中文原文 土地法第73條
土地權利變更登記,應由權利人及義務人會同聲請之。
其無義務人者,由權利人聲請之。
其係繼承登記者,得由任何繼承人為全體繼承人聲請之。
但其聲請,不影響他繼承人拋棄繼承或限定繼承之權利。
前項聲請,應於土地權利變更後一個月內為之。
其係繼承登記者,得自繼承開始之日起,六個月內為之。
聲請逾期者,每逾一個月得處應納登記費額一倍之罰鍰。
但最高不得超過二十倍。

English translation for reference only; the Chinese text prevails. Not legal advice.