Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 58
A succession upon death is governed by the national law of the decedent. However, if a national of the Republic of China is an heir under the law of the Republic of China, he/she is entitled to inherit that part of the estate which is located within the Republic of China.
中文原文 涉外民事法律適用法第58條
繼承，依被繼承人死亡時之本國法。
但依中華民國法律中華民國國民應為繼承人者，得就其在中華民國之遺產繼承之。
但依中華民國法律中華民國國民應為繼承人者，得就其在中華民國之遺產繼承之。