Civil Code Article 1176

Where one of the first priority heirs as provided in Article 1138 waives his or her right to the inheritance, his or her entitled portion shall accrue to those other heirs whose rights to the inheritance accrued concurrently with him or her.Where one of the second, third or forth priority heirs waives his or her right to the inheritance, his or her entitled portion shall accrue to the other heirs of the same priority.Where all the heirs in the same priority as the decedent’s spouse waive their rights to the inheritance and there is no heir in the subsequent priority, their entitled portions shall accrue to the spouse.Where the spouse waives his or her right to the inheritance, the entitled portion shall accrue to those other heirs whose rights to the inheritance accrued concurrently with him or her.For heirs of first priority, if all those closest in degree of relationship to the decedent waive their right to the inheritance, the lineal descendants by blood to heirs of first priority in the next degree of relationship shall inherit.Where all preceding order of priority waive their right to the inheritance, the heirs who are next in order shall inherit their entitled portions. If it is not certain whether or not there is an heir in the next order of priority or all the heirs in the fourth order waive their right to the inheritance, the relevant provisions in this law regulating unacknowledged succession shall apply.Where a person, who becomes an heir due to the waiver of other heirs, waives his or her right to the inheritance, such waiver must be conducted within three months after becoming aware of his or her right to the inheritance