Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 67-1
Where all the heirs of the estate referred to in Paragraph 1 of the preceding Article are the people of the Mainland Area, any of the heirs and interested parties or the prosecutor may request a court to designate the National Property Bureau, Ministry of Finance as the estate administrator unless otherwise provided for in Article 68.Where a deceased's estate is required to be registered according to the laws, the estate administrator shall register the estate with the registration authorities concerned.Rules governing the estate administration referred to in Paragraph 1 shall be drafted by the Ministry of Finance and submitted to the Executive Yuan for approval.
中文原文 臺灣地區與大陸地區人民關係條例第67-1條
前條第一項之遺產事件，其繼承人全部為大陸地區人民者，除應適用第六十八條之情形者外，由繼承人、利害關係人或檢察官聲請法院指定財政部國有財產局為遺產管理人，管理其遺產。
被繼承人之遺產依法應登記者，遺產管理人應向該管登記機關登記。
第一項遺產管理辦法，由財政部擬訂，報請行政院核定之。
被繼承人之遺產依法應登記者，遺產管理人應向該管登記機關登記。
第一項遺產管理辦法，由財政部擬訂，報請行政院核定之。