Civil Code Article 1107
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
When guardianship has changed, the guardian shall hand over the ward’s property to the new guardian.When the cause of guardianship ceases to exist, the guardian shall return the ward’s property to the ward; where the ward has deceased, the guardian shall hand over the ward’s property to his/her heirs.Under preceding two paragraphs, the guardian shall make statement of account for the ward’s property within two months from the termination of the guardianship and deliver the statement to the new guardian, the ward, or the ward’s heirs.The guardian may not be discharged from his/her duties until the new guardian, the ward, or the ward’s heirs approve his/her statement of account.
中文原文 民法第1107條
監護人變更時，原監護人應即將受監護人之財產移交於新監護人。
受監護之原因消滅時，原監護人應即將受監護人之財產交還於受監護人；如受監護人死亡時，交還於其繼承人。
前二項情形，原監護人應於監護關係終止時起二個月內，為受監護人財產之結算，作成結算書，送交新監護人、受監護人或其繼承人。
新監護人、受監護人或其繼承人對於前項結算書未為承認前，原監護人不得免其責任。
受監護之原因消滅時，原監護人應即將受監護人之財產交還於受監護人；如受監護人死亡時，交還於其繼承人。
前二項情形，原監護人應於監護關係終止時起二個月內，為受監護人財產之結算，作成結算書，送交新監護人、受監護人或其繼承人。
新監護人、受監護人或其繼承人對於前項結算書未為承認前，原監護人不得免其責任。