Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 67
Where any of the people of the Mainland Area inherits a deceased's estate in the Taiwan Area according to the laws, the total amount of the estate any of the people of the Mainland Area may inherit shall not exceed two million New Taiwan Dollars. The excess shall be distributed to the other heirs of the same order for inheritance in the Taiwan Area; if there is no other heir of the same order in the Taiwan Area, it shall be distributed to the heirs of the next order in the Taiwan Area; if there is no single heir in the Taiwan Area, it shall be taken by the Treasury.The provisions of this Act shall not apply to the deceased's estate referred to in the preceding paragraph already taken by the Treasury according to the laws prior to the coming into force of this Act except for the estate deposited provisionally in a special custodian account in accordance with laws or regulations.The total amount a testator may make a bequest or devise of his property in the Taiwan Area to any individual, juristic person, organization, or other institution in the Mainland Area shall not exceed two million New Taiwan Dollars.Where there is any real property in the deceased's estate referred to in Paragraph 1, the right of inheritance of any of the people of the Mainland Area in respect of such real property shall be converted into a dollar amount except for the real property dependent upon by any heir in the Taiwan Area as residence, which shall not be inherited by any heir in the Mainland Area, and the dollar amount of which shall not be included in the total amount of the deceased's estate in determining the share to which any heir in the Mainland Area is entitled.Any of the people of the Mainland Area who is the spouse of any of the people of the Taiwan Area may inherit a deceased's estate or receive a legacy in the Taiwan Area in accordance with the following provisions:1. The ceiling of two million New Taiwan Dollars imposed on the total amount of inheritance referred to in Paragraphs 1 and 3 shall not apply;2. Any of the people of the Mainland Area who has obtained permission for long-term residency may inherit the real property in the deceased's estate, and the requirement of converting the real property into a dollar amount referred to in the preceding paragraph shall not apply. However, the real property dependent upon by any heir in the Taiwan Area as residence shall not be inherited by any heir in the Mainland Area, and the dollar amount of such real property shall not be included in the total amount of the deceased's estate in determining the share to which any heir in the Mainland Area is entitled.3. The proviso in Paragraph 2 shall apply mutatis mutandis to the case where the real property inherited is the land listed in Paragraph 1 of Article 17 of the Land Act.
中文原文 臺灣地區與大陸地區人民關係條例第67條
被繼承人在臺灣地區之遺產，由大陸地區人民依法繼承者，其所得財產總額，每人不得逾新臺幣二百萬元。
超過部分，歸屬臺灣地區同為繼承之人；臺灣地區無同為繼承之人者，歸屬臺灣地區後順序之繼承人；臺灣地區無繼承人者，歸屬國庫。
前項遺產，在本條例施行前已依法歸屬國庫者，不適用本條例之規定。
其依法令以保管款專戶暫為存儲者，仍依本條例之規定辦理。
遺囑人以其在臺灣地區之財產遺贈大陸地區人民、法人、團體或其他機構者，其總額不得逾新臺幣二百萬元。
第一項遺產中，有以不動產為標的者，應將大陸地區繼承人之繼承權利折算為價額。
但其為臺灣地區繼承人賴以居住之不動產者，大陸地區繼承人不得繼承之，於定大陸地區繼承人應得部分時，其價額不計入遺產總額。
大陸地區人民為臺灣地區人民配偶，其繼承在臺灣地區之遺產或受遺贈者，依下列規定辦理：
一、不適用第一項及第三項總額不得逾新臺幣二百萬元之限制規定。
二、其經許可長期居留者，得繼承以不動產為標的之遺產，不適用前項有關繼承權利應折算為價額之規定。
但不動產為臺灣地區繼承人賴以居住者，不得繼承之，於定大陸地區繼承人應得部分時，其價額不計入遺產總額。
三、前款繼承之不動產，如為土地法第十七條第一項各款所列土地，準用同條第二項但書規定辦理。
超過部分，歸屬臺灣地區同為繼承之人；臺灣地區無同為繼承之人者，歸屬臺灣地區後順序之繼承人；臺灣地區無繼承人者，歸屬國庫。
前項遺產，在本條例施行前已依法歸屬國庫者，不適用本條例之規定。
其依法令以保管款專戶暫為存儲者，仍依本條例之規定辦理。
遺囑人以其在臺灣地區之財產遺贈大陸地區人民、法人、團體或其他機構者，其總額不得逾新臺幣二百萬元。
第一項遺產中，有以不動產為標的者，應將大陸地區繼承人之繼承權利折算為價額。
但其為臺灣地區繼承人賴以居住之不動產者，大陸地區繼承人不得繼承之，於定大陸地區繼承人應得部分時，其價額不計入遺產總額。
大陸地區人民為臺灣地區人民配偶，其繼承在臺灣地區之遺產或受遺贈者，依下列規定辦理：
一、不適用第一項及第三項總額不得逾新臺幣二百萬元之限制規定。
二、其經許可長期居留者，得繼承以不動產為標的之遺產，不適用前項有關繼承權利應折算為價額之規定。
但不動產為臺灣地區繼承人賴以居住者，不得繼承之，於定大陸地區繼承人應得部分時，其價額不計入遺產總額。
三、前款繼承之不動產，如為土地法第十七條第一項各款所列土地，準用同條第二項但書規定辦理。