Regulations of the Land Registration Article 102
If the transferred value of land shall be reported for the transfer or for setting encumbrance according to law, when the obligor for registration died after the said report and before the completion of registration, the obligee may state the reason, furnish the documents set forth in Article 34, and solely apply for the registration.If the obligee is dead, his/her inheritors may inherit as obligee, and apply jointly with the obligor for registration by stating the reason and submitting written contracts and other documents.The provisions of the two preceding paragraphs, mutatis mutandis, apply to cases of transfer of, setting encumbrance over, or change of contents of, land right without the need to report transferred value of land according to law, along with a written contract or a public register that has been drawn up, or if a deed tax or gift tax has been declared.
中文原文 土地登記規則第102條
土地權利移轉、設定，依法須申報土地移轉現值者，於申報土地移轉現值後，如登記義務人於申請登記前死亡時，得僅由權利人敘明理由並提出第三十四條規定之文件，單獨申請登記。
登記權利人死亡時，得由其繼承人為權利人，敘明理由提出契約書及其他有關證件會同義務人申請登記。
前二項規定於土地權利移轉、設定或權利內容變更，依法無須申報土地移轉現值，經訂立書面契約，依法公證或申報契稅、贈與稅者，準用之。
登記權利人死亡時，得由其繼承人為權利人，敘明理由提出契約書及其他有關證件會同義務人申請登記。
前二項規定於土地權利移轉、設定或權利內容變更，依法無須申報土地移轉現值，經訂立書面契約，依法公證或申報契稅、贈與稅者，準用之。