Regulations of the Land Registration Article 121
When a fetus is an inheritor, the mother shall apply for the registration under the name of the fetus, and undertake a registration of change in name after undertaking the household registration for its birth.The fetus referred to in the preceding paragraph is limited to non-still born in future; its registered right would be deleted right from the beginning of inheritance, shall it be still born in future, and other inheritors shall co-apply for the registration of rectification.
中文原文 土地登記規則第121條
胎兒為繼承人時，應由其母以胎兒名義申請登記，俟其出生辦理戶籍登記後，再行辦理更名登記。
前項胎兒以將來非死產者為限。
如將來為死產者，其經登記之權利，溯及繼承開始時消滅，由其他繼承人共同申請更正登記。
前項胎兒以將來非死產者為限。
如將來為死產者，其經登記之權利，溯及繼承開始時消滅，由其他繼承人共同申請更正登記。