Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 66

Where any of the people of the Mainland Area inherits the estate of any of the people of the Taiwan Area, the heir shall submit a written statement of inheritance to the court of the place of the deceased's domicile within three years from the date of the commencement of succession; those who fail to submit within the aforementioned time limit are deemed to waive the rights of inheritance.Where any of the people of the Mainland Area inherits the estate of any serviceman in service or any retired serviceman who had no heir in the Taiwan Area and whose estate had been administered by the competent authorities prior to the coming into force of this Act, the statement of inheritance referred to in the preceding paragraph shall be submitted within four years.Where the commencement of succession took place prior to the coming into force of this Act, the time limits referred to in the preceding two paragraphs shall be calculated from the date of the coming into force of this Act.