Regulations of the Land Registration Article 123
The legatees shall, jointly with the inheritors, apply for the registration of the transfer of the ownership of legated land, after the inheritors have applied for the registration of inheritance. If the testament appoints specific executors of testament, the legatees shall, jointly with the said executors, apply for the transfer of the ownership of legated land, after the completion of the registration of the executors of testament and of inheritance.Under the conditions of the preceding paragraph, the legatees shall apply jointly with the said executors, for the registration of the transfer of the ownership of legated land, after the completion of the registration of the executors of the testament, even if it is not clear whether there is any inheritor.
中文原文 土地登記規則第123條
受遺贈人申辦遺贈之土地所有權移轉登記，應由繼承人先辦繼承登記後，由繼承人會同受遺贈人申請之；如遺囑另指定有遺囑執行人時，應於辦畢遺囑執行人及繼承登記後，由遺囑執行人會同受遺贈人申請之。
前項情形，於繼承人有無不明時，仍應於辦畢遺產管理人登記後，由遺產管理人會同受遺贈人申請之。
前項情形，於繼承人有無不明時，仍應於辦畢遺產管理人登記後，由遺產管理人會同受遺贈人申請之。