Civil Code Article 1162-1
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.
An heir, who does not report to the court an inventory of the property of the decedent according to Articles 1156 and 1156-1, shall make repayment out of the decedent's property to the decedent’s creditors’ all rights in proportion to the amounts of their respective claims, but the rights of the preferential creditors must not be injured.Until the preceding heir has performed his obligations in accordance with the preceding paragraph he shall not hand over any legacy to a legatee.An heir shall, from the opening of the succession, make payments according to paragraph 1, even the debts are not yet due.The debts that are not yet due in the preceding paragraph shall be deemed to have matured when the succession begins. If there is no interest, the legal interest from the time of repayment to the time of maturity shall be deducted from the amount of the debt.
中文原文 民法第1162-1條
繼承人未依第一千一百五十六條、第一千一百五十六條之一開具遺產清冊陳報法院者，對於被繼承人債權人之全部債權，仍應按其數額，比例計算，以遺產分別償還。
但不得害及有優先權人之利益。
前項繼承人，非依前項規定償還債務後，不得對受遺贈人交付遺贈。
繼承人對於繼承開始時未屆清償期之債權，亦應依第一項規定予以清償。
前項未屆清償期之債權，於繼承開始時，視為已到期。
其無利息者，其債權額應扣除自清償時起至到期時止之法定利息。
但不得害及有優先權人之利益。
前項繼承人，非依前項規定償還債務後，不得對受遺贈人交付遺贈。
繼承人對於繼承開始時未屆清償期之債權，亦應依第一項規定予以清償。
前項未屆清償期之債權，於繼承開始時，視為已到期。
其無利息者，其債權額應扣除自清償時起至到期時止之法定利息。