Civil Code Article 1173
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 has, before the opening of succession, received gifts in property from the deceased for the purpose of concluding a marriage, separation from home, or carrying on trade, the value of such gifts shall be added to the inheritable property at the opening of the succession, thus constituting together the property of the succession. But this does not apply where the deceased has made a contrary declaration of intention at the time of giving.The value of such gifts as provided in the preceding Paragraph shall, at the time of the partition of inheritance, be deducted from the entitled portion of the heir in question.The value of a gift in question shall be calculated as when it was given.
中文原文 民法第1173條
繼承人中有在繼承開始前因結婚、分居或營業，已從被繼承人受有財產之贈與者，應將該贈與價額加入繼承開始時被繼承人所有之財產中，為應繼遺產。
但被繼承人於贈與時有反對之意思表示者，不在此限。
前項贈與價額，應於遺產分割時，由該繼承人之應繼分中扣除。
贈與價額，依贈與時之價值計算。
但被繼承人於贈與時有反對之意思表示者，不在此限。
前項贈與價額，應於遺產分割時，由該繼承人之應繼分中扣除。
贈與價額，依贈與時之價值計算。