法律文本

中華人民共和國繼承法

Succession Law of the People’s Republic of China

主席令第二十四號

Presidential Decree No. 24

（1985年4月10日第六屆全國人民代表大會第三次會議通過 1985年4月10日中華人民共和國主席令第24號公布 1985年10月1日起施行）

(Adopted at the Third Session of the Sixth National People 's Congress on April 10, 1985 and promulgated by Order No. 24 of the President of the People's Republic of China on April 10, 1985)

目錄

Contents

  第一章 總則

Chapter 1 General Provisions

  第二章 法定繼承

Chapter 2 Statutory Succession

  第三章 遺囑繼承和遺贈

Chapter 3 Testamentary Succession and Legacy

  第四章 遺產的處理

Chapter 4 Disposition of Estates

  第五章 附則

Chapter 5 Supplementary Provisions

第一章 總則

Chapter 1 General Provisions

第一條   根據《中華人民共和國憲法》規定，為保護公民的私有財產的繼承權，制定本法。

Article 1 This Law is enacted in accordance with the Constitution of the People's Republic of China with a view to protecting the right of citizens to inherit private property.

第二條   繼承從被繼承人死亡時開始。

Article 2 Succession begins when the decedent dies.

第三條   遺產是公民死亡時遺留的個人合法財產，包括：

Article 3 An estate is the lawful property of a citizen left after his death, including:

（一）公民的收入；

1. income of citizens;

（二）公民的房屋、儲蓄和生活用品；

2. houses, savings and articles for daily use of citizens;

（三）公民的林木、牲畜和家禽；

3. the trees, livestock and fowl of citizens;

（四）公民的文物、圖書資料；

(IV) citizens' cultural relics, books and materials; and

（五）法律允許公民所有的生產資料；

(V) any means of production that citizens are permitted by law to possess;

（六）公民的著作權、專利權中的財產權利；

(VI) property rights in the copyright and patent rights of citizens;

（七）公民的其他合法財產。

(VII) other lawful property of a citizen.

第四條   個人承包應得的個人收益，依照本法規定繼承。個人承包，依照法律允許由繼承人繼續承包的，按照承包合同辦理。

Article 4 Personal benefits accruing from a contract entered into by an individual are heritable in accordance with the provisions of this Law. Contracting by an individual, if permitted by law to be continued by the successor, shall be handled in accordance with the terms of the contract.

第五條   繼承開始後，按照法定繼承辦理；有遺囑的，按照遺囑繼承或者遺贈辦理；有遺贈扶養協議的，按照協議辦理。

Article 5 Succession shall, after it has commenced, be handled in accordance with statutory succession provisions; where a will exists, it shall be handled in accordance with testamentary succession or as a legacy; where there is an agreement on legacy in return for support, the former shall be handled in accordance with the terms of the agreement.

第六條   無行為能力人的繼承權、受遺贈權，由他的法定代理人代為行使。限制行為能力人的繼承權、受遺贈權，由他的法定代理人代為行使，或者征得法定代理人同意後行使。

Article 6 The right to inheritance or legacy of a competent person shall be exercised on his behalf by his statutory agent. The right to inheritance or legacy of a person with limited capacity shall be exercised on his behalf by his statutory agent or by such person after obtaining the consent of his statutory agent.

第七條   繼承人有下列行為之一的，喪失繼承權：

Article 7 Any successor who acts in any of the following ways shall lose his inheritance rights:

（一）故意殺害被繼承人的；

1. intentionally killing the decedent;

（二）為爭奪遺產而殺害其他繼承人的；

(II) Killing any other successor in a dispute over the estate;

（三）遺棄被繼承人的，或者虐待被繼承人情節嚴重的；

(III) abandoning or maltreating the decedent in serious circumstances; or

（四）偽造、篡改或者銷毀遺囑，情節嚴重的。

(IV) Forging, tampering with or destroying the will in serious circumstances.

第八條   繼承權糾紛提起訴訟的期限為二年，自繼承人知道或者應當知道其權利被侵犯之日起計算。但是，自繼承開始之日起超過二十年的，不得再提起訴訟。

Article 8 The time limit for instituting legal proceedings pertaining to any dispute over inheritance rights is two years, calculated from the day on which the successor became or should have become aware of the alleged violation of his inheritance rights. No legal proceedings, however, may be instituted after the expiration of a period of 20 years from the day succession began.

第二章 法定繼承

Chapter 2 Statutory Succession

第九條   繼承權男女平等。

Article 9 Males and females are equal in their right to inheritance.

第十條   遺產按照下列順序繼承：第一順序：配偶、子女、父母。第二順序：兄弟姐妹、祖父母、外祖父母。繼承開始後，由第一順序繼承人繼承，第二順序繼承人不繼承。沒有第一順序繼承人繼承的，由第二順序繼承人繼承。本法所說的子女，包括婚生子女、非婚生子女、養子女和有扶養關系的繼子女。本法所說的父母，包括生父母、養父母和有扶養關系的繼父母。本法所說的兄弟姐妹，包括同父母的兄弟姐妹、同父異母或者同母異父的兄弟姐妹、養兄弟姐妹、有扶養關系的繼兄弟姐妹。

Article 10 Estates shall be inherited in the following order: First in order: spouse, children, parents. Second in order: brothers, sisters, grandparents. When succession commences, the successor (s) first in order shall inherit to the exclusion of the successor (s) second in order. The successor (s) second in order shall inherit in default of any successor first in order. The children referred to in this Law include legitimate children, illegitimate children, adopted children and stepchildren who supported or were supported by the decedent. The "parents" referred to in this Law include natural parents, adoptive parents and stepparents who supported or were supported by the decedent. The "brothers and sisters" referred to in this Law include brothers and sisters with the same parents, half brothers and sisters, adopted brothers and sisters, and stepbrothers and stepsisters who supported or were supported by the decedent.

第十一條   被繼承人的子女先於被繼承人死亡的，由被繼承人的子女的晚輩直系血親代位繼承。代位繼承人一般只能繼承他的父親或者母親有權繼承的遺產份額。

Article 11 Where a decedent survives any child of his, the child's direct lineal descendants shall inherit in subrogation. A subrogated heir generally inherits only what his father or mother is entitled to.

第十二條   喪偶兒媳對公、婆，喪偶女婿對嶽父、嶽母，盡了主要贍養義務的，作為第一順序繼承人。

Article 12 Widowed daughters-in-law or sons-in-law who have made the predominant contributions in maintaining their parents-in-law shall, in relation to their parents-in-law, be regarded as successors first in order.

第十三條   同一順序繼承人繼承遺產的份額，一般應當均等。對生活有特殊困難的缺乏勞動能力的繼承人，分配遺產時，應當予以照顧。對被繼承人盡了主要扶養義務或者與被繼承人共同生活的繼承人，分配遺產時，可以多分。有扶養能力和有扶養條件的繼承人，不盡扶養義務的，分配遺產時，應當不分或者少分。繼承人協商同意的，也可以不均等。

Article 13 In general, successors same in order shall inherit in equal shares. At the time an estate is distributed, due consideration shall be given to successors who are unable to work and have special financial difficulties. At the time an estate is distributed, successors who have made the predominant contribution in the maintenance of the decedent or have lived with the decedent may be given a larger share. At the time an estate is distributed, successors who had the ability and were in a position to support the decedent but failed to fulfil their duties shall be given no share or a smaller share of the estate. Successors may take unequal shares if they so agree.

第十四條   對繼承人以外的依靠被繼承人扶養的缺乏勞動能力又沒有生活來源的人，或者繼承人以外的對被繼承人扶養較多的人，可以分給他們適當的遺產。

Article 14 An appropriate share of an estate may be given to a person other than a successor who depended on the support of the decedent and who neither can work nor has a source of income, or to a person other than a successor who was largely responsible for supporting the decedent.

第十五條   繼承人應當本著互諒互讓、和睦團結的精神，協商處理繼承問題。遺產分割的時間、辦法和份額，由繼承人協商確定。協商不成的，可以由人民調解委員會調解或者向人民法院提起訴訟。

Article 15 Questions pertaining to succession should be dealt with through consultation by and among the successors in the spirit of mutual understanding and mutual accommodation as well as of amity and unity. The time and manner for partitioning the estate and the shares shall be decided by the successors through consultation. If no agreement is reached through consultation, they may apply to a People's Mediation Committee for mediation or institute legal proceedings in a people's court.

第三章 遺囑繼承和遺贈

Chapter 3 Testamentary Succession and Legacy

第十六條   公民可以依照本法規定立遺囑處分個人財產，並可以指定遺囑執行人。公民可以立遺囑將個人財產指定由法定繼承人的一人或者數人繼承。公民可以立遺囑將個人財產贈給國家、集體或者法定繼承人以外的人。

Article 16 A citizen may, by means of a will made in accordance with the provisions of this Law, dispose of the property he owns and may appoint a testamentary executor for the purpose. A citizen may, in making a will, designate one or more of his statutory successors to inherit his personal property. A citizen may, in making a will, donate his personal property to the state or a collective, or bequeath it to persons other than the statutory successors.

第十七條   公證遺囑由遺囑人經公證機關辦理。自書遺囑由遺囑人親筆書寫，簽名，注明年、月、日。代書遺囑應當有兩個以上見證人在場見證，由其中一人代書，注明年、月、日，並由代書人、其他見證人和遺囑人簽名。以錄音形式立的遺囑，應當有兩個以上見證人在場見證。遺囑人在危急情況下，可以立口頭遺囑。口頭遺囑應當有兩個以上見證人在場見證。危急情況解除後，遺囑人能夠用書面或者錄音形式立遺囑的，所立的口頭遺囑無效。

Article 17 A notarial will is a will made by a testator through a notary agency. A testamentary will is a will made in the testator's own handwriting and signed by him, specifying the date on which it is made. A will written on behalf of the testator shall be witnessed by two or more witnesses, of whom one shall write the will, date it and sign it along with the other witness or witnesses and the testator. A will made in the form of a sound recording shall be witnessed by two or more witnesses. A testator may make an oral will in an emergency. A nuncupative will shall be witnessed by two or more witnesses. When the emergency situation is over and if the testator is able to make a will in writing or in the form of a sound recording, the nuncupative will he has made shall be invalidated.

第十八條   下列人員不能作為遺囑見證人：

Article 18 None of the following persons shall act as a witness to a will:

（一）無行為能力人、限制行為能力人；

1. Persons with no capacity or with limited capacity;

（二）繼承人、受遺贈人；

2. Successors and legatees; or

（三）與繼承人、受遺贈人有利害關系的人。

(III) Persons whose interests are related to those of any successor or legatee.

第十九條   遺囑應當對缺乏勞動能力又沒有生活來源的繼承人保留必要的遺產份額。

Article 19 A will shall reserve a necessary share of the estate for any successor who is either unable to work or has no source of income.

第二十條   遺囑人可以撤銷、變更自己所立的遺囑。立有數份遺囑，內容相抵觸的，以最後的遺囑為準。自書、代書、錄音、口頭遺囑，不得撤銷、變更公證遺囑。

Article 20 A testator may revoke or alter a will he previously made. In the event of conflicting will, the last will shall prevail. A notarial will may not be revoked or altered by a testamentary will, a will written on behalf of the testator, a will in the form of a sound recording or a nuncupative will.

第二十一條   遺囑繼承或者遺贈附有義務的，繼承人或者受遺贈人應當履行義務。沒有正當理由不履行義務的，經有關單位或者個人請求，人民法院可以取消他接受遺產的權利。

Article 21 Where there are obligations attached to testamentary succession or legacy, the successor or legatee shall perform them. Any successor or legatee who fails to perform such obligations without proper reason may, on the request of a relevant organization or individual, be deprived of his inheritance rights by a people's court.

第二十二條   無行為能力人或者限制行為能力人所立的遺囑無效。遺囑必須表示遺囑人的真實意思，受脅迫、欺騙所立的遺囑無效。偽造的遺囑無效。遺囑被篡改的，篡改的內容無效。

Article 22 Wills made by persons with no capacity or limited capacity shall be void. A will must express the testator's true intention, and a will made under duress or through deception shall be void. A forged will is void. Where a will has been tampered with, the affected parts of it shall be void.

第四章 遺產的處理

Chapter 4 Disposition of Estates

第二十三條   繼承開始後，知道被繼承人死亡的繼承人應當及時通知其他繼承人和遺囑執行人。繼承人中無人知道被繼承人死亡或者知道被繼承人死亡而不能通知的，由被繼承人生前所在單位或者住所地的居民委員會、村民委員會負責通知。

Article 23 After the commencement of succession, any successor who has knowledge of the death should promptly notify the other successors and the testamentary executor. If none of the successors knows about the death or if there is no way to make the notification, the organization to which the decedent belonged before his death or the residents' committee or villagers' committee at his place of residence shall make the notification.

第二十四條   存有遺產的人，應當妥善保管遺產，任何人不得侵吞或者爭搶。

Article 24 Anyone who has in his possession the property of the decedent shall take good care of such property and no one is allowed to misappropriate it or contend for it.

第二十五條   繼承開始後，繼承人放棄繼承的，應當在遺產處理前，作出放棄繼承的表示。沒有表示的，視為接受繼承。受遺贈人應當在知道受遺贈後兩個月內，作出接受或者放棄受遺贈的表示。到期沒有表示的，視為放棄受遺贈。

Article 25 Any 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, indicate whether he accepts it or disclaims it. In the absence of such indication within the specified period he is deemed to have disclaimed the legacy.

第二十六條   夫妻在婚姻關系存續期間所得的共同所有的財產，除有約定的以外，如果分割遺產，應當先將共同所有的財產的一半分出為配偶所有，其餘的為被繼承人的遺產。遺產在家庭共有財產之中的，遺產分割時，應當先分出他人的財產。

Article 26 Where a decedent’s estate is divided, half of the joint property acquired by the spouses in the course of their matrimonial life shall, unless otherwise agreed, 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.

第二十七條   有下列情形之一的，遺產中的有關部分按照法定繼承辦理：

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

（一）遺囑繼承人放棄繼承或者受遺贈人放棄受遺贈的；

1. where inheritance is disclaimed by a testamentary successor or a legacy is disclaimed by a legatee;

（二）遺囑繼承人喪失繼承權的；

2. Where a testamentary successor is deprived of his inheritance rights;

（三）遺囑繼承人、受遺贈人先於遺囑人死亡的；

(III) Where a testamentary successor or legatee dies before the testator;

（四）遺囑無效部分所涉及的遺產；

(IV) Where an invalidated portion of the will involves part of the estate; or

（五）遺囑未處分的遺產。

(V) estate not disposed of by will.

第二十八條   遺產分割時，應當保留胎兒的繼承份額。胎兒出生時是死體的，保留的份額按照法定繼承辦理。

Article 28 At the time an estate is partitioned, a reservation shall be made for the share of an unborn child. Where the fetus is stillborn, the share reserved shall be dealt with in accordance with statutory succession provisions.

第二十九條   遺產分割應當有利於生產和生活需要，不損害遺產的效用。不宜分割的遺產，可以采取折價、適當補償或者共有等方法處理。

Article 29 The partitioning of a decedent's estate shall be conducted in a manner beneficial to the requirements of production and livelihood; it shall not diminish the usefulness of the estate. Where the estate is unsuitable for partitioning, it may be disposed of by such means as price evaluation, appropriate compensation or co-ownership.

第三十條   夫妻一方死亡後另一方再婚的，有權處分所繼承的財產，任何人不得幹涉。

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.

第三十一條   公民可以與扶養人簽訂遺贈扶養協議。按照協議，扶養人承擔該公民生養死葬的義務，享有受遺贈的權利。公民可以與集體所有制組織簽訂遺贈扶養協議。按照協議，集體所有制組織承擔該公民生養死葬的義務，享有受遺贈的權利。

Article 31 Any citizen may conclude a legacy -support agreement with a supporter. In accordance with the agreement, the person who fosters the decedent assumes the duty to support the decedent during his or her lifetime and to attend to his or her interment, in return for the right to legacy. Any citizen may conclude a legacy -support agreement with an organization under collective ownership. According to the agreement, an organization under collective ownership shall assume the duty of supporting the decedent during his or her lifetime and enjoying the right to legacy.

第三十二條   無人繼承又無人受遺贈的遺產，歸國家所有；死者生前是集體所有制組織成員的，歸所在集體所有制組織所有。

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

第三十三條   繼承遺產應當清償被繼承人依法應當繳納的稅款和債務，繳納稅款和清償債務以他的遺產實際價值為限。超過遺產實際價值部分，繼承人自願償還的不在此限。繼承人放棄繼承的，對被繼承人依法應當繳納的稅款和債務可以不負償還責任。

Article 33 The successors to an estate shall pay all taxes and debts payable by the decedent according to law up to the actual value of the estate. Any amount in excess of the value of the estate may be paid by the successors voluntarily. A successor who disclaims inheritance assumes no responsibility for the payment of taxes and debts payable by the decedent according to law.

第三十四條   執行遺贈不得妨礙清償遺贈人依法應當繳納的稅款和債務。

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

第五章 附則

Chapter 5 Supplementary Provisions

第三十五條   民族自治地方的人民代表大會可以根據本法的原則，結合當地民族財產繼承的具體情況，制定變通的或者補充的規定。自治區的規定，報全國人民代表大會常務委員會備案。自治州、自治縣的規定，報省或者自治區的人民代表大會常務委員會批準後生效，並報全國人民代表大會常務委員會備案。

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, formulate 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. The relevant regulations of an autonomous prefecture of autonomous county shall be submitted to the standing committee of the provincial or autonomous region's people's congress for approval before coming into effect, and shall also be submitted to the Standing Committee of the National People's Congress for the record.

第三十六條   中國公民繼承在中華人民共和國境外的遺產或者繼承在中華人民共和國境內的外國人的遺產，動產適用被繼承人住所地法律，不動產適用不動產所在地法律。外國人繼承在中華人民共和國境內的遺產或者繼承在中華人民共和國境外的中國公民的遺產，動產適用被繼承人住所地法律，不動產適用不動產所在地法律。中華人民共和國與外國訂有條約、協定的，按照條約、協定辦理。

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.

第三十七條   本法自1985年10月1日起施行。

Article 37 This Law shall go into effect on October 1, 1985.