Act for Implementation of J.Y. Interpretation No. 748 Article 23

Each party to a union as stated in Article 2 is a statutory successor to the other party, whom shall have the rights to inherit the property of each other. The provisions of Part V of Civil Code shall apply mutatis mutandis to the parties of a union as stated in Article 2.The provisions of Part V Succession of Civil Code concerning spouses shall apply mutatis mutandis to the parties of a union as stated in Article 2.
中文原文 司法院釋字第七四八號解釋施行法第23條
第二條關係雙方當事人有相互繼承之權利,互為法定繼承人,準用民法繼承編關於繼承人之規定。
民法繼承編關於配偶之規定,於第二條關係雙方當事人準用之。

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