中华人民共和国继承法 LAW OF SUCCESSION OF THE PEOPLES REPUBLIC OF CHINA

roperty and no one is allowed to misappropriate it or contend for it. Article 25 A successor who， after the opening of succession， disclaims inheritance should make known his decision before the disposition of the estate. In the absence of such an indication， he is deemed to have accepted the inheritance.

　　A legatee should， within two months from the time he learns of the legacy， make known whether he accepts it or disclaims it. In the absence of such an indication within the specified period， he is deemed to have disclaimed the legacy.

　　Article 26 If a decedent's estate is partitioned， half of the joint property acquired by the spouses in the course of their matrimonial life shall， unless otherwise agreed upon， be first allotted to the surviving spouse as his or her own property； the remainder shall constitute the decedent's estate.

　　If the decedent's estate is a component part of the common property of his family， that portion of the property belonging to the other members of the family shall first be separated at the time of the partitioning of the decedent's estate.

　　Article 27 Under any of the following circumstances， the part of the estate affected shall be dealt with in accordance with statutory succession：

　　（1） where inheritance is disclaimed by a testamentary successor or the legacy is disclaimed by a legatee；

　　（2） where a testamentary successor is disinherited；

　　（3） where a testamentary successor or legatee predeceases the testator；

　　（4） where an invalidated portion of the will involves part of the estate； or

　　（5） where no disposition is made under the will for part of the estate.

　　Article 28 At the time of the partitioning of the estate， reservation shall be made for the share of an unborn child. The share reserved shall， if the baby is stillborn， be dealt with in accordance with statutory succession.

　　Article 29 The partitioning of a decedent's estate shall be conducted in a way beneficial to the requirements of production and livelihood； it shall not diminish the usefulness of the estate.

　　If the estate is unsuitable for partitioning， it may be

disposed of by such means as price evaluation， appropriate compensation or co-ownership.

　　Article 30 A surviving spouse who remarries is entitled to dispose of the property he or she has inherited， subject to no interference by any other person.

　　Article 31 A citizen may enter into a legacy-support agreement with a person who， in accordance with the agreement， assumes the duty to support the former in his or her lifetime and attends to his or her interment after death， in return for the right to legacy. A citizen may enter into a legacy-support agreement with an organization under collective ownership which， in accordance with the agreement， assumes the duty to support the former in his or her lifetime and attends to his or her interment after death， in return for the right to legacy.

　　Article 32 An estate which is left with neither a successor nor a legatee shall belong to the state or， where the decedent was a member of an organization under collective ownership before his or her death， to such an organization.

　　Article 33 The successor to an estate shall pay all taxes and debts payable by the decedent according to law， up to the actual value of such estate， unless the successor pays voluntarily in excess of the limit.

　　The successor who disclaims inheritance assumes no responsibility for the payment of taxes and debts payable by the decedent according to law.

　　Article 34 The carrying out of a legacy shall not affect the payment of taxes and debts payable by the legator according to law.

　　Chapter V Supplementary Provisions

　　Article 35 The people's congress of a national autonomous area may， in accordance with the principles of this Law and the actual practices of the local nationality or nationalities with regard to property inheritance， enact adaptive or supplementary provisions. Provisions made by autonomous regions shall be reported to the Standing Committee of the National People's Congress for the record. Provisions made by autonomous prefectures or autonomous counties shall become effective after being reported to and approved by the standing committee of the people's congress of the relevant province or autonomous region and shall be reported to the Standing Committee of the National People's Congress for the record.

　　Article 36 For inheritance by a Chinese citizen of an estate outside the People's Republic of China or of an estate of a foreigner within the People's Republic of China， the law of the place of domicile of the decedent shall apply in the case of movable property； in the case of immovable property， the law of the place where the property is located shall apply. For inheritance by a foreigner of an estate within the People's Republic of China or of an estate of a Chinese citizen outside the People's Republic of China， the law of the place of domicile of the decedent shall apply in the case of movable property； in the case of immovable property， the law of the place where the property is located shall apply. Where treaties or agreements exist between the People's Republic of China and foreign countries， matters of inheritance shall be handled in accordance with such treaties or agreements.

　　Article 37 This Law shall go into effect as of October 1， 1985

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