Civil Code Article 406
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.
A gift is a contract whereby the parties agree that one of the parties delivers his property gratuitously to another party and the latter agrees to accept it.
中文原文 民法第406條
稱贈與者,謂當事人約定,一方以自己之財產無償給與他方,他方允受之契約。