Enforcement Law for Part V,Succession Law of the Civil Code Article 1-1

This English translation was last updated on 2013-01-30, 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 the succession commenced before December 14, 2007, the effective date of the amended Succession of Civil Code, and has not exceeded the statutory period for asserting waived succession, assertion of waived succession will be subject to the new amended Succession of Civil Code from the effective date of the amendment.If the succession commences before December 14, 2007, the effective date of the amended Succession of Civil Code, heirs, who lack capacity or possess limited legal capacity at the commencement of the succession, do not limit or waive their succession, after the commencement becomes effective, if continuous performance of the inherited obligations is obviously unfair to the heirs, the heirs are liable for the obligations of the estate only to the extent of the property acquired from the estate.If heirs, who qualify under the proceeding Paragraph, have satisfied the obligations of the estate prior to the effective date of this amendment, he or she cannot seek refund of payments made.
中文原文 民法繼承編施行法第1-1條
繼承在民法繼承編中華民國九十六年十二月十四日修正施行前開始且未逾修正施行前為拋棄繼承之法定期間者,自修正施行之日起,適用修正後拋棄繼承之規定。
繼承在民法繼承編中華民國九十六年十二月十四日修正施行前開始,繼承人於繼承開始時為無行為能力人或限制行為能力人,未能於修正施行前之法定期間為限定或拋棄繼承,以所得遺產為限,負清償責任。
但債權人證明顯失公平者,不在此限。
前項繼承人依修正施行前之規定已清償之債務,不得請求返還。

English translation for reference only; the Chinese text prevails. Not legal advice.