Civil Code Article 1172
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.
If one of the heirs is in debts with the deceased, the amount of the debt shall at the time of partition of the inheritance, be deducted from that heir's entitled portion.
中文原文 民法第1172條
繼承人中如對於被繼承人負有債務者，於遺產分割時，應按其債務數額，由該繼承人之應繼分內扣還。