Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 60
Where the deceased is any of the people of the Mainland Area, succession shall be subject to the provisions of the referred Area; provided, however, that the estate located in the Taiwan Area shall be subject to the laws of the Taiwan Area.
中文原文 臺灣地區與大陸地區人民關係條例第60條
被繼承人為大陸地區人民者，關於繼承，依該地區之規定。
但在臺灣地區之遺產，適用臺灣地區之法律。
但在臺灣地區之遺產，適用臺灣地區之法律。