Civil Code Article 1108
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.
On the death of the guardian, the aforesaid account in the preceding article shall be rendered b his/ her heirs; if no heirs or heirs are unknown, the new guardian takes over the work, he shall report to the court along with an inventory of the ward’s property.
中文原文 民法第1108條
監護人死亡時，前條移交及結算，由其繼承人為之；其無繼承人或繼承人有無不明者，由新監護人逕行辦理結算，連同依第一千零九十九條規定開具之財產清冊陳報法院。