Civil Code Article 1148

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.

Unless it is otherwise provided for in this Code, an heir assumes all the rights and obligations pertaining to the estate of the decedent at the time of the commencement of the succession, except those rights and obligations which exclusively belong to the decedent.An heir’s obligations to the debts of the decedent are limited to the extent of the property acquired from the estate.
中文原文 民法第1148條
繼承人自繼承開始時,除本法另有規定外,承受被繼承人財產上之一切權利、義務。
但權利、義務專屬於被繼承人本身者,不在此限。
繼承人對於被繼承人之債務,以因繼承所得遺產為限,負清償責任。

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