Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 68
Where any serviceman in service or any retired serviceman dies with no heirs, with heirs unknown, or only with heirs unable to administer the estate, it shall be the competent authorities to administer the estate.With respect to the deceased's estate referred to in the preceding paragraph, the disposition made by the competent authorities prior to the coming into force of this Act shall stand.Rules governing the estate administration referred to in Paragraph 1 shall be drafted by the Ministry of National Defense and the Veterans Affairs Commission, Executive Yuan respectively and submitted to the Executive Yuan for approval.Prior to the coming into force of the amendments of September 18, 1996 to this Act, in situations where any of the people of the Mainland Area fails to complete the inheritance within the time limits as provided for in Article 66, the estate referred to in Paragraphs 1 and 2 shall not be taken by the Treasury as required by Paragraph 1 of Article 67 and donated directly by the competent authorities to the Veterans and Veteran Families Foundation for the following purposes,:1. Processing of application for and distribution of the estate to the heirs in the Mainland area of the deceased servicemen or the deceased retired servicemen.2. Granting of relief to veterans for the severe disasters they sustain.3. Granting of scholarship and educational aids to the children of indigent veterans.4. Providing any other welfare or service to veterans and veteran families.The estate distributed upon application as referred to in Sub-paragraph 1 of the preceding paragraph shall be limited to the estate of the deceased servicemen or the deceased retired servicemen that has been included into the Veterans and Veteran Families Foundation.The charter of the Veterans and Veteran Families Foundation shall be drafted by the Veterans Affairs Commission, Executive Yuan 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68條
現役軍人或退除役官兵死亡而無繼承人、繼承人之有無不明或繼承人因故不能管理遺產者，由主管機關管理其遺產。
前項遺產事件，在本條例施行前，已由主管機關處理者，依其處理。
第一項遺產管理辦法，由國防部及行政院國軍退除役官兵輔導委員會分別擬訂，報請行政院核定之。
本條例中華民國八十五年九月十八日修正生效前，大陸地區人民未於第六十六條所定期限內完成繼承之第一項及第二項遺產，由主管機關逕行捐助設置財團法人榮民榮眷基金會，辦理下列業務，不受第六十七條第一項歸屬國庫規定之限制：
一、亡故現役軍人或退除役官兵在大陸地區繼承人申請遺產之核發事項。
二、榮民重大災害救助事項。
三、清寒榮民子女教育獎助學金及教育補助事項。
四、其他有關榮民、榮眷福利及服務事項。
依前項第一款申請遺產核發者，以其亡故現役軍人或退除役官兵遺產，已納入財團法人榮民榮眷基金會者為限。
財團法人榮民榮眷基金會章程，由行政院國軍退除役官兵輔導委員會擬訂，報請行政院核定之。
前項遺產事件，在本條例施行前，已由主管機關處理者，依其處理。
第一項遺產管理辦法，由國防部及行政院國軍退除役官兵輔導委員會分別擬訂，報請行政院核定之。
本條例中華民國八十五年九月十八日修正生效前，大陸地區人民未於第六十六條所定期限內完成繼承之第一項及第二項遺產，由主管機關逕行捐助設置財團法人榮民榮眷基金會，辦理下列業務，不受第六十七條第一項歸屬國庫規定之限制：
一、亡故現役軍人或退除役官兵在大陸地區繼承人申請遺產之核發事項。
二、榮民重大災害救助事項。
三、清寒榮民子女教育獎助學金及教育補助事項。
四、其他有關榮民、榮眷福利及服務事項。
依前項第一款申請遺產核發者，以其亡故現役軍人或退除役官兵遺產，已納入財團法人榮民榮眷基金會者為限。
財團法人榮民榮眷基金會章程，由行政院國軍退除役官兵輔導委員會擬訂，報請行政院核定之。