Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 62

A person of the Mainland Area who inherits the estate deposited in a special custodian account as prescribed in Paragraph 2 of Article 67 of the Act shall, in addition to the statement of inheritance submitted to the court in accordance with Article 59 of the Act, notify the institution where the deceased last served while opening the special custodian account, or notify the administrator.