{"id":13010,"date":"2026-10-26T06:31:31","date_gmt":"2026-10-25T22:31:31","guid":{"rendered":"https:\/\/fdlaw.com.tw\/?p=13010"},"modified":"2026-10-26T06:33:11","modified_gmt":"2026-10-25T22:33:11","slug":"cross-border-inheritance-overseas-assets","status":"publish","type":"post","link":"https:\/\/fdlaw.com.tw\/en\/blog\/cross-border-inheritance-overseas-assets\/","title":{"rendered":"How to inherit overseas estates? Analysis of cross-border inheritance, foreign wills, overseas real estate, and estate tax."},"content":{"rendered":"<h2 class=\"wp-block-heading\">\u7236\u6bcd\u7559\u4e0b\u6d77\u5916\u8ca1\u7522\uff0c\u53f0\u7063\u7e7c\u627f\u4eba\u61c9\u8a72\u600e\u9ebc\u8655\u7406\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7236\u6bcd\u7559\u4e0b\u6d77\u5916\u623f\u7522\u3001\u9280\u884c\u5b58\u6b3e\u3001\u80a1\u7968\u6216\u516c\u53f8\u80a1\u4efd\uff0c\u4e0d\u80fd\u53ea\u4f9d\u81fa\u7063\u6c11\u6cd5\u7b97\u51fa\u61c9\u7e7c\u5206\uff0c\u5c31\u76f4\u63a5\u9818\u53d6\u6216\u904e\u6236\u3002<strong>\u7e7c\u627f\u6e96\u64da\u6cd5\u3001\u6cd5\u9662\u7ba1\u8f44\u3001\u8ca1\u7522\u79fb\u8f49\u7a0b\u5e8f\u8207\u907a\u7522\u7a05\uff0c\u662f\u56db\u500b\u4e0d\u540c\u554f\u984c\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u78ba\u8a8d\u6b7b\u4ea1\u6642\u7684\u570b\u7c4d\u8207\u8eab\u5206\u3001\u6b7b\u4ea1\u65e5\u671f\u53ca\u907a\u56d1\uff0c\u518d\u6309\u570b\u5bb6\u5217\u51fa\u8ca1\u7522\u3001\u7ba1\u7406\u6a5f\u69cb\u8207\u7e7c\u627f\u4eba\u3002\u63a5\u8457\u67e5\u7576\u5730\u662f\u5426\u8981\u6c42\u907a\u7522\u7ba1\u7406\u6216\u6cd5\u9662\u6587\u4ef6\u3001\u81fa\u7063\u8b49\u660e\u5982\u4f55\u4f7f\u7528\uff0c\u4ee5\u53ca\u5169\u5730\u7533\u5831\u671f\u9650\uff1b\u4e0d\u80fd\u7b49\u6d77\u5916\u5168\u90e8\u8fa6\u597d\u624d\u8655\u7406\u81fa\u7063\u7a05\u52d9\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8de8\u5883\u7e7c\u627f\u9069\u7528\u53f0\u7063\u6cd5\u5f8b\uff0c\u9084\u662f\u5916\u570b\u6cd5\u5f8b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">according to<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=B0000007&amp;flno=58\" target=\"_blank\" rel=\"noopener\">Article 58 of the Law on the Application of Law in Foreign-related Civil Cases<\/a>\uff0c\u539f\u5247\u4f9d\u88ab\u7e7c\u627f\u4eba\u6b7b\u4ea1\u6642\u672c\u570b\u6cd5\uff1b\u4f46\u4f9d\u6211\u570b\u6cd5\u5f8b\u61c9\u70ba\u7e7c\u627f\u4eba\u7684\u4e2d\u83ef\u6c11\u570b\u570b\u6c11\uff0c\u5f97\u5c31\u5176\u5728\u81fa\u907a\u7522\u7e7c\u627f\u3002\u7b2c59\u689d\u5247\u5c31\u5916\u570b\u4eba\u5728\u81fa\u8ca1\u7522\uff0c\u4f9d\u6e96\u64da\u6cd5\u5c6c\u7121\u4eba\u7e7c\u627f\u8005\uff0c\u6539\u4f9d\u6211\u570b\u6cd5\u8655\u7406\u3002\u4e0d\u662f\u8ca1\u7522\u5728\u54ea\u88e1\uff0c\u5c31\u53ea\u770b\u7576\u5730\u7e7c\u627f\u6cd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u91cd\u570b\u7c4d\u4f9d\u7b2c2\u689d\u5224\u65b7\u95dc\u4fc2\u6700\u5207\u570b\u7c4d\uff0c\u7121\u570b\u7c4d\u4f9d\u7b2c3\u689d\u770b\u4f4f\u6240\u5730\u6cd5\uff1b\u570b\u7c4d\u4e0d\u660e\u61c9\u5148\u8abf\u67e5\uff0c\u4e0d\u80fd\u55ae\u6191\u8b77\u7167\u6578\u91cf\u9078\u6cd5\u3002\u9084\u9808\u7559\u610f\u7b2c6\u689d\u53cd\u81f4\uff0c\u4e0d\u80fd\u627e\u5230\u4e00\u689d\u5916\u570b\u6cd5\u5c31\u505c\u6b62\u5206\u6790\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c60\u300161\u689d\u53e6\u7ba1\u907a\u56d1\u3002\u6d89\u53ca\u4e0d\u52d5\u7522\uff0c\u7b2c38\u689d\u6240\u5728\u5730\u7269\u6b0a\u898f\u5247\u8207\u7576\u5730\u767b\u8a18\u5236\u5ea6\u4ecd\u9808\u6aa2\u67e5\u3002\u81fa\u7063\u6cd5\u9662\u7684\u9078\u6cd5\uff0c\u4e0d\u4ee3\u8868\u5916\u570b\u6cd5\u9662\u3001\u9280\u884c\u6216\u5730\u653f\u6a5f\u95dc\u63a1\u76f8\u540c\u8a8d\u5b9a\uff0c\u66f4\u4e0d\u80fd\u76f4\u63a5\u652f\u914d\u5883\u5916\u7a0b\u5e8f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u53f0\u7063\u4eba\u904e\u4e16\uff0c\u7559\u4e0b\u7f8e\u570b\u9280\u884c\u5e33\u6236\u3001\u80a1\u7968\u6216\u65e5\u672c\u623f\u7522\uff0c\u5982\u4f55\u7e7c\u627f\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>This is a hypothetical case, not a case handled by our firm:<\/strong>\u7236\u89aa\u70ba\u81fa\u7063\u570b\u6c11\uff0c\u751f\u524d\u4f4f\u81fa\u7063\uff0c\u6b7b\u4ea1\u6642\u6709\u81fa\u7063\u623f\u5c4b\u3001\u7f8e\u570b\u9280\u884c\u53ca\u8b49\u5238\u5e33\u6236\u3001\u65e5\u672c\u623f\u7522\uff0c\u5b50\u5973\u5206\u4f4f\u81fa\u7063\u8207\u6d77\u5916\u3002\u61c9\u5148\u6838\u5c0d\u5a5a\u59fb\u3001\u5b50\u5973\u53ca\u907a\u56d1\uff0c\u5efa\u7acb\u5b8c\u6574\u907a\u7522\u6e05\u55ae\uff0c\u800c\u975e\u5148\u628a\u570b\u5167\u623f\u5c4b\u5206\u6389\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f8e\u570b\u5e33\u6236\u61c9\u5411\u5be6\u969b\u4fdd\u7ba1\u9280\u884c\u6216\u5238\u5546\u7d22\u53d6\u6b7b\u4ea1\u5f8c\u8655\u7406\u6e05\u55ae\uff0c\u67e5\u5e33\u6236\u6b0a\u5229\u3001\u53d7\u76ca\u4eba\u6307\u5b9a\u53ca\u662f\u5426\u8981\u6c42\u907a\u7522\u7ba1\u7406\u8cc7\u683c\uff1b\u4e0d\u80fd\u5047\u8a2d\u6240\u6709\u5dde\u6216\u6a5f\u69cb\u4e00\u5957\u6d41\u7a0b\u3002\u65e5\u672c\u623f\u7522\u5247\u5148\u53d6\u767b\u8a18\u8cc7\u6599\uff0c\u7531\u7576\u5730\u5c08\u696d\u4eba\u58eb\u78ba\u8a8d\u7e7c\u627f\u53ca\u767b\u8a18\u6587\u4ef6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u6b65\u6838\u5c0d\u5404\u5730\u907a\u56d1\u3001\u6587\u4ef6\u7ffb\u8b6f\u9a57\u8b49\u53ca\u7a05\u52d9\u3002\u5171\u540c\u88fd\u4f5c\u7a0b\u5e8f\u8207\u671f\u9650\u8868\uff0c\u907f\u514d\u67d0\u570b\u5206\u914d\u5354\u8b70\u3001\u907a\u7522\u7ba1\u7406\u5b89\u6392\u6216\u7d0d\u7a05\u4eba\u8cc7\u6599\uff0c\u8207\u5176\u4ed6\u570b\u5bb6\u7684\u7533\u5831\u4e92\u76f8\u77db\u76fe\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5916\u570b\u4eba\u5728\u53f0\u7063\u7559\u4e0b\u623f\u5c4b\u3001\u9280\u884c\u5b58\u6b3e\u6216\u516c\u53f8\u80a1\u6b0a\uff0c\u7e7c\u627f\u4eba\u5982\u4f55\u8fa6\u7406\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c92\u6709\u81fa\u7063\u6236\u7c4d\uff0c\u4e0d\u7b49\u65bc\u4e0d\u80fd\u7e7c\u627f\u3002\u9808\u5148\u4f9d\u6b7b\u8005\u570b\u7c4d\u53ca\u6e96\u64da\u6cd5\u8b49\u660e\u7e7c\u627f\u8cc7\u683c\uff0c\u518d\u5099\u8eab\u5206\u3001\u6b7b\u4ea1\u3001\u5a5a\u59fb\u8207\u89aa\u5c6c\u6587\u4ef6\uff0c\u78ba\u8a8d\u81fa\u7063\u5e33\u6236\u3001\u4e0d\u52d5\u7522\u3001\u516c\u53f8\u80a1\u6b0a\u53ca\u7a05\u52d9\u8b49\u660e\uff1b\u5404\u985e\u8ca1\u7522\u5206\u5225\u5411\u9280\u884c\u3001\u5730\u653f\u6216\u516c\u53f8\u8fa6\u7406\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u570b\u4eba\u53d6\u5f97\u571f\u5730\u9808\u6838\u5c0d<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=D0060001&amp;flno=18\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u6cd5\u7b2c18\u689d\u4e92\u60e0\u539f\u5247<\/a>\u7b49\u9650\u5236\u3002\u7b2c17\u689d\u5217\u8209\u571f\u5730\u96d6\u6709\u7e7c\u627f\u4f8b\u5916\uff0c\u4ecd\u539f\u5247\u9808\u65bc\u7e7c\u627f\u767b\u8a18\u5f8c\u4e09\u5e74\u5167\u51fa\u552e\u4e88\u672c\u570b\u4eba\uff0c\u903e\u671f\u53ef\u80fd\u516c\u958b\u6a19\u552e\uff1b\u4e0d\u80fd\u8aaa\u6240\u6709\u5916\u570b\u4eba\u53ef\u6c38\u4e45\u4fdd\u6709\u6240\u6709\u985e\u578b\u571f\u5730\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d77\u5916\u5b50\u5973\u61c9\u5148\u78ba\u8a8d\u8b77\u7167\u59d3\u540d\u3001\u4e2d\u6587\u8b6f\u540d\u8207\u89aa\u5c6c\u8b49\u660e\u4e00\u81f4\uff0c\u5fc5\u8981\u6642\u88dc\u5145\u5916\u570b\u6cd5\u53ca\u7e7c\u627f\u8cc7\u683c\u8b49\u660e\uff0c\u518d\u5b89\u6392\u7533\u5831\u3001\u5206\u914d\u53ca\u767b\u8a18\uff0c\u907f\u514d\u6587\u4ef6\u5404\u81ea\u7ffb\u8b6f\u537b\u7121\u6cd5\u5c0d\u61c9\u540c\u4e00\u4eba\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5916\u570b\u907a\u56d1\u5728\u53f0\u7063\u6709\u6548\u55ce\uff1f\u9700\u8981\u91cd\u65b0\u88fd\u4f5c\u53f0\u7063\u907a\u56d1\u55ce\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">according to<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=B0000007&amp;flno=60\" target=\"_blank\" rel=\"noopener\">\u6d89\u5916\u6c11\u4e8b\u6cd5\u5f8b\u9069\u7528\u6cd5\u7b2c60\u689d<\/a>\uff0c\u6210\u7acb\u8207\u6548\u529b\u770b\u8a02\u7acb\u6642\u672c\u570b\u6cd5\uff0c\u64a4\u56de\u770b\u64a4\u56de\u6642\u672c\u570b\u6cd5\uff1b<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=B0000007&amp;flno=61\" target=\"_blank\" rel=\"noopener\">\u7b2c61\u689d<\/a>\u7684\u65b9\u5f0f\u9664\u524d\u8ff0\u6cd5\u5f8b\u5916\uff0c\u4ea6\u53ef\u4f9d\u8a02\u7acb\u5730\u6cd5\u3001\u6b7b\u4ea1\u6642\u4f4f\u6240\u5730\u6cd5\uff0c\u6216\u6d89\u53ca\u4e0d\u52d5\u7522\u6642\u7684\u6240\u5728\u5730\u6cd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u570b\u516c\u8b49\u3001\u624b\u5beb\u6216\u5176\u4ed6\u65b9\u5f0f\u7684\u907a\u56d1\uff0c\u4e0d\u662f\u4e00\u5f8b\u7121\u6548\uff0c\u4e5f\u4e0d\u662f\u516c\u8b49\u5f8c\u5c31\u901a\u904e\u6240\u6709\u5be9\u67e5\u3002\u9808\u5206\u958b\u770b\u5f62\u5f0f\u3001\u884c\u70ba\u80fd\u529b\u8207\u771f\u610f\u3001\u5167\u5bb9\u89e3\u91cb\u3001\u5f8c\u7e8c\u64a4\u56de\uff0c\u4ee5\u53ca\u8207\u61c9\u9069\u7528\u7e7c\u627f\u6cd5\u5f37\u5236\u4fdd\u969c\u7684\u95dc\u4fc2\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6709\u6548\u907a\u56d1\u4ecd\u53ef\u80fd\u9808\u88dc\u539f\u672c\u3001\u7ffb\u8b6f\u3001\u9a57\u8b49\u6216\u88c1\u5224\u8cc7\u6599\uff0c\u624d\u80fd\u5411\u9280\u884c\u6216\u5730\u653f\u4f7f\u7528\u3002\u6c92\u6709\u7406\u7531\u8981\u6c42\u6bcf\u4efd\u5916\u570b\u907a\u56d1\u91cd\u7acb\uff1b\u898f\u5283\u591a\u570b\u907a\u56d1\u6642\uff0c\u66f4\u61c9\u907f\u514d\u5f8c\u7acb\u6587\u4ef6\u4e0d\u614e\u64a4\u92b7\u5148\u524d\u5b89\u6392\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6d77\u5916\u6b7b\u4ea1\u8b49\u660e\u3001\u7d50\u5a5a\u8b49\u660e\u3001\u7e7c\u627f\u8b49\u660e\uff0c\u8981\u5982\u4f55\u5728\u53f0\u7063\u4f7f\u7528\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u5411\u6587\u4ef6\u63a5\u53d7\u6a5f\u95dc\u78ba\u8a8d\u6b63\u672c\u3001\u5f71\u672c\u3001\u8b6f\u672c\u53ca\u9a57\u8b49\u8981\u6c42\uff0c\u518d\u67e5\u7c3d\u767c\u5730\u53ca\u6240\u5c6c\u99d0\u5916\u9928\u8655\u6d41\u7a0b\u3002\u6b7b\u4ea1\u3001\u51fa\u751f\u3001\u7d50\u5a5a\u8b49\u660e\u3001\u907a\u56d1\u3001\u907a\u7522\u7ba1\u7406\u6216\u57f7\u884c\u4eba\u6587\u4ef6\u3001\u5916\u570b\u6cd5\u9662\u547d\u4ee4\u53ca\u6388\u6b0a\u66f8\uff0c\u4e0d\u80fd\u4e00\u6982\u4f7f\u7528\u76f8\u540c\u8b49\u660e\u65b9\u5f0f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u4ea4\u90e8\u8aaa\u660e<a href=\"https:\/\/www.boca.gov.tw\/cp-43-338-4c40b-1.html\" target=\"_blank\" rel=\"noopener\">\u4e2d\u6587\u7ffb\u8b6f\u53ca\u9a57\u8b49<\/a>\u9808\u4f9d\u9700\u7528\u6a5f\u95dc\u8981\u6c42\uff1b\u570b\u5167\u8b6f\u6587\u5be9\u6838\u8207\u570b\u5916\u9928\u8655\u7c3d\u7ae0\u8b49\u660e\uff0c\u4e5f\u6709\u4e0d\u540c\u9014\u5f91\u3002\u61c9\u540c\u6642\u6838\u5c0d<a href=\"https:\/\/www.boca.gov.tw\/np-45-1.html\" target=\"_blank\" rel=\"noopener\">\u570b\u5916\u6587\u4ef6\u9a57\u8b49\u898f\u5b9a<\/a>\u53ca\u6709\u7121\u514d\u9664\u91cd\u8907\u9a57\u8b49\u5b89\u6392\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9a57\u8b49\u4e3b\u8981\u8655\u7406\u6587\u4ef6\u6216\u7c3d\u7ae0\u771f\u5be6\u6027\uff0c\u4e0d\u7b49\u65bc\u8b49\u660e\u907a\u56d1\u7121\u722d\u8b70\uff0c\u4e5f\u4e0d\u7b49\u65bc\u5916\u570b\u88c1\u5224\u5728\u81fa\u7063\u7576\u7136\u53ef\u57f7\u884c\u3002\u6cd5\u5f8b\u6548\u679c\u8207\u6587\u4ef6\u8b49\u660e\u5fc5\u9808\u5206\u958b\u5be9\u67e5\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7e7c\u627f\u4eba\u4f4f\u5728\u6d77\u5916\uff0c\u4e0d\u80fd\u56de\u53f0\u7063\uff0c\u53ef\u4ee5\u59d4\u8a17\u5f8b\u5e2b\u8fa6\u7406\u55ce\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ef\u4ee5\u4f9d\u4e8b\u9805\u59d4\u4efb\u81fa\u7063\u5f8b\u5e2b\uff0c\u5148\u660e\u5b9a\u67e5\u8a62\u3001\u7533\u5831\u3001\u8a34\u8a1f\u3001\u5354\u8b70\u7c3d\u7f72\u3001\u9818\u6b3e\u6216\u767b\u8a18\u7684\u6388\u6b0a\u7bc4\u570d\uff0c\u4e26\u4f9d\u4f7f\u7528\u6a5f\u95dc\u8981\u6c42\u8fa6\u7406\u6d77\u5916\u6388\u6b0a\u6587\u4ef6\u3002\u548c\u89e3\u3001\u8655\u5206\u6216\u9818\u6b3e\u7b49\u91cd\u5927\u6b0a\u9650\uff0c\u4e0d\u5b9c\u53ea\u7528\u4e00\u53e5\u6982\u62ec\u59d4\u4efb\u53d6\u4ee3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9280\u884c\u8eab\u5206\u5be9\u67e5\u3001\u672c\u4eba\u7c3d\u7f72\u53ca\u7279\u5b9a\u7a0b\u5e8f\u4ecd\u53ef\u80fd\u9700\u8981\u672c\u4eba\u914d\u5408\uff0c\u4e0d\u80fd\u4fdd\u8b49\u5168\u7a0b\u4e0d\u7528\u51fa\u9762\u3002\u672c\u6240\u53ef\u4e2d\u82f1\u6587\u6e9d\u901a\u53ca\u6574\u7406\u6587\u4ef6\uff1b\u5883\u5916\u7a0b\u5e8f\u5fc5\u8981\u6642\u8207\u7576\u5730\u5f8b\u5e2b\u5354\u4f5c\uff0c\u4e0d\u5ba3\u7a31\u5177\u5099\u6240\u6709\u570b\u5bb6\u57f7\u696d\u8cc7\u683c\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6d77\u5916\u907a\u7522\u5728\u53f0\u7063\u9700\u8981\u7e73\u907a\u7522\u7a05\u55ce\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">according to<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0340072&amp;flno=1\" target=\"_blank\" rel=\"noopener\">\u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5\u7b2c1\u689d<\/a>\uff0c\u7d93\u5e38\u5c45\u4f4f\u5883\u5167\u7684\u4e2d\u83ef\u6c11\u570b\u570b\u6c11\uff0c\u539f\u5247\u5c31\u5883\u5167\u5916\u5168\u90e8\u907a\u7522\u8ab2\u7a05\uff1b\u7d93\u5e38\u5c45\u4f4f\u5883\u5916\u7684\u570b\u6c11\u53ca\u975e\u6211\u570b\u570b\u6c11\uff0c\u539f\u5247\u5c31\u81fa\u7063\u5883\u5167\u907a\u7522\u8ab2\u7a05\u3002\u91cd\u9ede\u662f\u6b7b\u8005\u8eab\u5206\uff0c\u4e0d\u662f\u5b50\u5973\u4f4f\u54ea\u88e1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c4\u689d\u7684\u5883\u5167\u7d93\u5e38\u5c45\u4f4f\uff0c\u5305\u62ec\u6b7b\u4ea1\u524d\u4e8c\u5e74\u5167\u5728\u81fa\u6709\u4f4f\u6240\uff0c\u6216\u5728\u81fa\u7121\u4f4f\u6240\u800c\u6709\u5c45\u6240\u3001\u524d\u4e8c\u5e74\u5c45\u7559\u5408\u8a08\u903e365\u65e5\uff1b\u5f8c\u8005\u53e6\u6709\u653f\u5e9c\u8058\u7528\u4e14\u7279\u5b9a\u5c45\u7559\u671f\u9650\u4f8b\u5916\u3002\u4e0d\u80fd\u4ee5\u6240\u5f97\u7a05183\u65e5\u6a19\u6e96\u6216\u66fe\u4f4f\u570b\u5916\uff0c\u53d6\u4ee3\u6b64\u4e00\u5b9a\u7fa9\u3002\u53e6\u9808\u7559\u610f\u6b7b\u4ea1\u524d\u4e8c\u5e74\u81ea\u9858\u55aa\u5931\u570b\u7c4d\u7684\u7b2c3\u689d\u4e4b1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u7522\u6240\u5728\u5730\u4f9d\u7b2c9\u689d\u5206\u985e\uff1a\u5b58\u6b3e\u770b\u91d1\u878d\u6a5f\u69cb\u4e8b\u52d9\u6240\u6216\u71df\u696d\u6240\uff0c\u80a1\u6b0a\u770b\u767c\u884c\u6a5f\u95dc\u6216\u88ab\u6295\u8cc7\u4e8b\u696d\u4e3b\u4e8b\u52d9\u6240\uff0c\u4e0d\u52d5\u7522\u770b\u6240\u5728\u5730\u3002\u6d77\u5916\u5238\u5546\u5e33\u6236\u4e0d\u4ee3\u8868\u6240\u6301\u80a1\u7968\u90fd\u4ee5\u5238\u5546\u6240\u5728\u5730\u5224\u65b7\u3002\u4f30\u50f9\u4f9d\u7b2c10\u689d\u6b7b\u4ea1\u6642\u50f9\u503c\u53ca\u76f8\u95dc\u7d30\u5247\uff0c\u4e0d\u5b9c\u76f4\u63a5\u62ff\u73fe\u5728\u9918\u984d\u7533\u5831\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u570b\u5916\u5df2\u7e73\u907a\u7522\u7a05\uff0c\u53f0\u7063\u9084\u8981\u518d\u7e73\u4e00\u6b21\u55ce\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b26\u5408<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0340072&amp;flno=11\" target=\"_blank\" rel=\"noopener\">\u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5\u7b2c11\u689d<\/a>\u8005\uff0c\u53ef\u6191\u8ca1\u7522\u6240\u5728\u5730\u570b\u7a05\u52d9\u6a5f\u95dc\u7d0d\u7a05\u6191\u8b49\u7533\u8acb\u6263\u62b5\uff1b\u4e0a\u9650\u662f\u52a0\u8a08\u8a72\u570b\u5916\u907a\u7522\u5f8c\uff0c\u6309\u81fa\u7063\u9069\u7528\u7a05\u7387\u589e\u52a0\u7684\u61c9\u7d0d\u7a05\u984d\uff0c\u4e0d\u662f\u5916\u570b\u7e73\u591a\u5c11\u5c31\u9000\u591a\u5c11\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u689d\u6709\u6191\u8b49\u7c3d\u8b49\u898f\u5b9a\uff0c\u4f46<a href=\"https:\/\/law-out.mof.gov.tw\/LawContent.aspx?id=GL010319\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8106\u5e748\u670825\u65e5\u53f0\u8ca1\u7a05\u5b57\u7b2c10604544060\u865f\u4ee4<\/a>\u653e\u5bec\uff1a\u5df2\u63d0\u51fa\u6240\u5728\u5730\u570b\u7a05\u52d9\u6a5f\u95dc\u7d0d\u7a05\u6191\u8b49\uff0c\u53ef\u514d\u99d0\u5916\u55ae\u4f4d\u7b49\u9a57\u8b49\u6587\u4ef6\uff1b\u8abf\u67e5\u9700\u8981\u6642\uff0c\u4ecd\u9808\u63d0\u51fa\u8db3\u8b49\u5be6\u969b\u7d0d\u7a05\u7684\u8cc7\u6599\u3002\u4e0d\u80fd\u628a\u9a57\u8b49\u4e00\u5f8b\u5beb\u6210\u5fc5\u8981\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u61c9\u6838\u5c0d\u7a05\u7a2e\u3001\u8ab2\u7a05\u8ca1\u7522\u3001\u7d0d\u7a05\u4eba\u3001\u5df2\u7e73\u91d1\u984d\u53ca\u5169\u570b\u4f30\u50f9\u7bc4\u570d\u3002\u5916\u570b\u7a05\u540d\u7a31\u5373\u4f7f\u53ebinheritance tax\u6216estate tax\uff0c\u4ecd\u9808\u5224\u65b7\u6027\u8cea\u53ca\u9069\u7528\uff1b\u8cc7\u672c\u5229\u5f97\u6216\u4ea4\u6613\u7a05\u4e0d\u80fd\u81ea\u52d5\u7576\u4f5c\u907a\u7522\u7a05\u6263\u62b5\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8de8\u5883\u7e7c\u627f\u7684\u53f0\u7063\u907a\u7522\u7a05\u7533\u5831\u671f\u9650\u8207\u8ca1\u7522\u672a\u78ba\u5b9a\u554f\u984c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u622a\u81f32026\u5e7410\u670826\u65e5\uff0c\u672c\u6587\u4f9d2026\u5e749\u670811\u65e5\u4fee\u6b63\u516c\u5e03\u5f8c\u73fe\u884c\u689d\u6587\u8aaa\u660e\u3002<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0340072&amp;flno=23\" target=\"_blank\" rel=\"noopener\">Article 23<\/a>\u539f\u5247\u81ea\u6b7b\u4ea1\u6b21\u65e5\u8d77\u516d\u500b\u6708\u5167\u7533\u5831\uff1b\u7531\u7a3d\u5fb5\u6a5f\u95dc\u4f9d\u7b2c6\u689d\u7b2c\u4e8c\u9805\u8072\u8acb\u6cd5\u9662\u9078\u4efb\u7ba1\u7406\u4eba\u7684\u7279\u5b9a\u6848\u4ef6\uff0c\u6539\u81ea\u6cd5\u9662\u9078\u4efb\u6b21\u65e5\u8d77\u7b97\uff0c\u4e0d\u662f\u6240\u6709\u907a\u7522\u7ba1\u7406\u6848\u4ef6\u90fd\u91cd\u65b0\u8d77\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6709\u6b63\u7576\u7406\u7531\u4e0d\u80fd\u5982\u671f\u7533\u5831\uff0c\u61c9\u4f9d\u7b2c26\u689d\u65bc\u5c46\u671f\u524d\u66f8\u9762\u7533\u8acb\u5ef6\u671f\uff0c\u539f\u5247\u4ee5\u4e09\u500b\u6708\u70ba\u9650\uff1b\u4e0d\u53ef\u6297\u529b\u6216\u7279\u6b8a\u4e8b\u7531\u7531\u7a3d\u5fb5\u6a5f\u95dc\u6838\u5b9a\u3002\u6d77\u5916\u8cc7\u6599\u672a\u9f4a\uff0c\u61c9\u53ca\u6642\u8aaa\u660e\u5df2\u77e5\u8cc7\u7522\u3001\u7f3a\u6f0f\u8207\u88dc\u4ef6\u5b89\u6392\uff0c\u4e0d\u80fd\u81ea\u884c\u7121\u9650\u671f\u5ef6\u5f8c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b7b\u4ea1\u5f8c\u59cb\u7d93\u78ba\u5b9a\u5224\u6c7a\u6216\u540c\u7b49\u6548\u529b\u6587\u66f8\u78ba\u8a8d\u5c6c\u6b7b\u8005\u7684\u8ca1\u7522\uff0c\u4f9d\u7b2c23\u689d\u7b2c\u4e09\u9805\uff0c\u81ea\u5224\u6c7a\u78ba\u5b9a\u6216\u6587\u66f8\u4f5c\u6210\u6b21\u65e5\u8d77\u516d\u500b\u6708\u88dc\u7533\u5831\uff1b\u4e0d\u662f\u55ae\u7d14\u665a\u627e\u5230\u5b58\u647a\u4e5f\u9069\u7528\u3002\u4e00\u822c\u5411\u6236\u7c4d\u5730\u7a3d\u5fb5\u6a5f\u95dc\u7533\u5831\uff1b\u5883\u5916\u7d93\u5e38\u5c45\u4f4f\u570b\u6c11\u6216\u5916\u570b\u4eba\u5728\u81fa\u7559\u7522\uff0c\u4f9d\u6cd5\u5411\u4e2d\u592e\u653f\u5e9c\u6240\u5728\u5730\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u8fa6\u7406\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u591a\u570b\u7e7c\u627f\u4eba\u5c0d\u8ca1\u7522\u5206\u914d\u6709\u722d\u8b70\uff0c\u61c9\u5728\u54ea\u500b\u570b\u5bb6\u63d0\u544a\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u5340\u5206\u907a\u7522\u5206\u5272\u3001\u907a\u56d1\u6548\u529b\u3001\u8ca1\u7522\u8fd4\u9084\u3001\u5883\u5916\u7ba1\u7406\u53ca\u571f\u5730\u767b\u8a18\u3002\u5bb6\u4e8b\u4e8b\u4ef6\u6cd5\u7b2c70\u689d\u5c31\u7279\u5b9a\u7e7c\u627f\u8a34\u8a1f\u8a2d\u4f4f\u6240\u6216\u4e3b\u8981\u907a\u7522\u6240\u5728\u5730\u7b49\u7ba1\u8f44\u9023\u7d50\uff0c\u7b2c127\u689d\u53e6\u7ba1\u7e7c\u627f\u975e\u8a1f\uff1b\u570b\u969b\u7ba1\u8f44\u8207\u6240\u5728\u5730\u6548\u529b\u4ecd\u9808\u4f9d\u8acb\u6c42\u53ca\u5916\u570b\u6cd5\u78ba\u8a8d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81fa\u7063\u6cd5\u9662\u5373\u4f7f\u80fd\u5be9\u7406\uff0c\u4e5f\u4e0d\u4ee3\u8868\u5224\u6c7a\u53ef\u76f4\u63a5\u8b8a\u66f4\u65e5\u672c\u571f\u5730\u767b\u8a18\u3002\u5916\u570b\u78ba\u5b9a\u5224\u6c7a\u6216\u88c1\u5b9a\u5728\u81fa\u6548\u529b\uff0c\u9808\u6aa2\u67e5<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=B0010001&amp;flno=402\" target=\"_blank\" rel=\"noopener\">\u6c11\u4e8b\u8a34\u8a1f\u6cd5\u7b2c402\u689d<\/a>\u7684\u7ba1\u8f44\u3001\u9001\u9054\u3001\u516c\u5171\u79e9\u5e8f\u53ca\u76f8\u4e92\u627f\u8a8d\u7b49\uff1b\u5f37\u5236\u57f7\u884c\u53e6\u6709\u7a0b\u5e8f\u3002\u53ef\u53e6\u95b1<a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/estate-partition-lawsuit\/\">\u907a\u7522\u5206\u5272\u8a34\u8a1f\u53ca\u907a\u7522\u7bc4\u570d\u722d\u8b70<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u907a\u7522\u5305\u62ec\u6d77\u5916\u516c\u53f8\u80a1\u4efd\u3001\u4fe1\u8a17\u6216\u5883\u5916\u6295\u8cc7\u5e33\u6236\uff0c\u5982\u4f55\u8655\u7406\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u67e5\u771f\u6b63\u6b0a\u5229\u4eba\u3001\u540d\u7fa9\u767b\u8a18\u3001\u63a7\u80a1\u5c64\u6b21\u3001\u53d7\u76ca\u4eba\u6307\u5b9a\u53ca\u5951\u7d04\u3002\u516c\u53f8\u6301\u6709\u623f\u7522\uff0c\u4e0d\u4ee3\u8868\u80a1\u6771\u53ef\u76f4\u63a5\u5206\u5272\u8a72\u623f\u7522\uff1b\u907a\u7522\u53ef\u80fd\u662f\u80a1\u4efd\u3002\u4fe1\u8a17\u8ca1\u7522\u6240\u6709\u6b0a\u3001\u53d7\u76ca\u6b0a\u8207\u5206\u914d\u8acb\u6c42\u4e5f\u4e0d\u540c\uff0c\u9808\u67e5\u4fe1\u8a17\u6587\u4ef6\u53ca\u9069\u7528\u6cd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u61c9\u5099\u80a1\u6b0a\u8b49\u660e\u3001\u516c\u53f8\u8ca1\u5831\u3001\u5e33\u6236\u5c0d\u5e33\u53ca\u4fe1\u8a17\u5951\u7d04\uff0c\u5206\u5225\u8655\u7406\u6b0a\u5229\u627f\u53d7\u3001\u4f30\u503c\u8207\u591a\u570b\u8ab2\u7a05\uff0c\u4e0d\u662f\u653e\u9032\u4fe1\u8a17\u5c31\u4e00\u5f8b\u514d\u7a05\u3002\u81fa\u7063\u907a\u8d08\u7a05\u6cd5\u7b2c3\u689d\u4e4b2\u53e6\u6709\u907a\u56d1\u4fe1\u8a17\u53ca\u53d7\u76ca\u4eba\u6b7b\u4ea1\u7684\u8ab2\u7a05\u898f\u5b9a\uff1b\u80a1\u6b0a\u8207\u516c\u53f8\u8cc7\u7522\u5340\u5206\u53ef\u53c3\u95b1<a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/company-share-inheritance-control-dispute\/\">\u516c\u53f8\u80a1\u6b0a\u7e7c\u627f\u8207\u5bb6\u65cf\u4f01\u696d\u7d93\u71df\u6b0a<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8de8\u5883\u7e7c\u627f\u5982\u679c\u6d89\u53ca\u4e2d\u570b\u5927\u9678\u3001\u9999\u6e2f\u6216\u6fb3\u9580\uff0c\u9069\u7528\u898f\u5247\u4e00\u6a23\u55ce\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u4e00\u6a23\u3002\u5927\u9678\u5730\u5340\u4eba\u6c11\u7e7c\u627f\u81fa\u7063\u5730\u5340\u4eba\u6c11\u907a\u7522\uff0c\u7b2c66\u689d\u539f\u5247\u8981\u6c42\u7e7c\u627f\u958b\u59cb\u4e09\u5e74\u5167\u5411\u6cd5\u9662\u66f8\u9762\u8868\u793a\uff1b\u7b2c67\u689d\u53e6\u6709\u91d1\u984d\u53ca\u4e0d\u52d5\u7522\u9650\u5236\uff0c\u914d\u5076\u7b49\u6709\u6cd5\u5b9a\u4f8b\u5916\uff0c\u4e0d\u80fd\u53ea\u5957\u4e00\u822c\u5916\u570b\u4eba\u898f\u5247\u3002\u9999\u6e2f\u3001\u6fb3\u9580\u5247\u9808\u4f9d\u5176\u8eab\u5206\u53ca\u76f8\u95dc\u6cd5\u5f8b\u53e6\u884c\u8fa8\u8b58\uff0c\u4e0d\u80fd\u8207\u5927\u9678\u6848\u4ef6\u6982\u62ec\u8996\u70ba\u76f8\u540c\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8de8\u5883\u7e7c\u627f\u6848\u4ef6\u61c9\u5148\u6e96\u5099\u54ea\u4e9b\u6587\u4ef6\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8eab\u5206\u6587\u4ef6\uff1a\u570b\u7c4d\u3001\u8b77\u7167\u6216\u6236\u7c4d\u3001\u6b7b\u4ea1\u3001\u5a5a\u59fb\u8207\u89aa\u5c6c\u8b49\u660e\uff0c\u4ee5\u53ca\u907a\u56d1\u53ca\u8b8a\u66f4\u6587\u4ef6\u3002\u8cc7\u7522\u6587\u4ef6\uff1a\u5404\u570b\u4e0d\u52d5\u7522\u767b\u8a18\u3001\u9280\u884c\u53ca\u8b49\u5238\u8cc7\u6599\u3001\u516c\u53f8\u80a1\u6b0a\u3001\u4fe1\u8a17\u8207\u53d7\u76ca\u4eba\u6307\u5b9a\u3002\u7a0b\u5e8f\u6587\u4ef6\uff1a\u5916\u570b\u6cd5\u9662\u6216\u7ba1\u7406\u4eba\u6587\u4ef6\u3001\u5df2\u7d0d\u7a05\u6191\u8b49\u3001\u5f8b\u5e2b\u6703\u8a08\u5e2b\u53ca\u6a5f\u69cb\u901a\u77e5\u3001\u5bb6\u65cf\u5354\u8b70\u8207\u722d\u8b70\u7d00\u9304\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6309\u570b\u5bb6\u53ca\u8ca1\u7522\u985e\u5225\u7de8\u865f\uff0c\u8a18\u9304\u65e5\u671f\u3001\u6301\u6709\u4eba\u3001\u76ee\u524d\u7a0b\u5e8f\u8207\u671f\u9650\u3002\u53ef\u5408\u6cd5\u53d6\u5f97\u7684\u5148\u4fdd\u5b58\uff1b\u4ed6\u4eba\u6216\u5883\u5916\u6a5f\u69cb\u4fdd\u7ba1\u8cc7\u6599\uff0c\u900f\u904e\u8cc7\u683c\u5be9\u67e5\u3001\u6388\u6b0a\u53ca\u5fc5\u8981\u6cd5\u9662\u7a0b\u5e8f\u8abf\u67e5\uff0c\u4e0d\u76dc\u7528\u767b\u5165\u6191\u8b49\u3001\u4e0d\u96b1\u533f\u61c9\u7533\u5831\u8ca1\u7522\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5bcc\u9054\u6cd5\u5f8b\u4e8b\u52d9\u6240\u5982\u4f55\u5354\u52a9\u6d77\u5916\u8ca1\u7522\u8207\u8de8\u5883\u7e7c\u627f\u722d\u8b70\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6240\u53ef\u6574\u7406\u81fa\u7063\u7e7c\u627f\u53ca\u5bb6\u4e8b\u7a0b\u5e8f\u3001\u8de8\u5883\u6587\u66f8\u3001\u80a1\u6b0a\u91d1\u6d41\u8207\u7a05\u52d9\u722d\u9ede\uff0c\u5fc5\u8981\u6642\u5354\u8abf\u6240\u5728\u5730\u5f8b\u5e2b\u6216\u6703\u8a08\u5e2b\u3002\u5148\u78ba\u5b9a\u6b0a\u5229\u3001\u8cc7\u6599\u53ca\u671f\u9650\uff0c\u518d\u6c7a\u5b9a\u5354\u8b70\u3001\u8abf\u89e3\u3001\u8a34\u8a1f\u8207\u5883\u5916\u7a0b\u5e8f\u5982\u4f55\u929c\u63a5\uff0c\u4e0d\u627f\u8afe\u7279\u5b9a\u7d50\u679c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/fdlaw.com.tw\/en\/team\/charles-lee\/\">Lawyer Li Yusheng<\/a>\u66fe\u4efb\u52e4\u696d\u773e\u4fe1\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u6cd5\u5f8b\u90e8\u9580\u5354\u7406\uff0c\u53ef\u76f4\u63a5\u4e2d\u82f1\u6587\u6e9d\u901a\u3002\u6848\u4ef6\u53ef\u6574\u5408<a href=\"https:\/\/fdlaw.com.tw\/en\/inheritance-lawyer\/\">\u907a\u7522\u7e7c\u627f\u670d\u52d9<\/a>,<a href=\"https:\/\/fdlaw.com.tw\/en\/tax\/\">Tax disputes and administrative remedies<\/a>and<a href=\"https:\/\/fdlaw.com.tw\/en\/commercial\/\">\u516c\u53f8\u8207\u5546\u52d9\u6cd5\u5f8b<\/a>\uff0c\u4e0d\u5ba3\u7a31\u53ef\u76f4\u63a5\u4ee3\u7406\u6240\u6709\u5916\u570b\u6cd5\u9662\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8de8\u5883\u7e7c\u627f\u5e38\u898b\u554f\u984c FAQ<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u53f0\u7063\u4eba\u904e\u4e16\u7559\u4e0b\u7f8e\u570b\u9280\u884c\u5b58\u6b3e\uff0c\u53f0\u7063\u5b50\u5973\u5982\u4f55\u7e7c\u627f\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u78ba\u8a8d\u7e7c\u627f\u8cc7\u683c\u53ca\u5e33\u6236\u6b0a\u5229\uff0c\u518d\u5411\u5be6\u969b\u9280\u884c\u53d6\u5f97\u6587\u4ef6\u8981\u6c42\uff0c\u5fc5\u8981\u6642\u8fa6\u7406\u7576\u5730\u907a\u7522\u7a0b\u5e8f\uff1b\u81fa\u7063\u7e7c\u627f\u8b49\u660e\u672a\u5fc5\u80fd\u76f4\u63a5\u9818\u6b3e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7236\u6bcd\u7559\u4e0b\u65e5\u672c\u623f\u5c4b\uff0c\u53ef\u4ee5\u76f4\u63a5\u6191\u53f0\u7063\u7e7c\u627f\u8b49\u660e\u8fa6\u7406\u55ce\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u80fd\u4e00\u6982\u800c\u8ad6\u3002\u9808\u67e5\u65e5\u672c\u767b\u8a18\u3001\u9069\u7528\u6cd5\u53ca\u6587\u4ef6\u8981\u6c42\uff0c\u4e26\u8655\u7406\u907a\u56d1\u3001\u7ffb\u8b6f\u8207\u5fc5\u8981\u8b49\u660e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5916\u570b\u4eba\u6b7b\u4ea1\uff0c\u5728\u53f0\u7063\u7559\u6709\u623f\u5c4b\uff0c\u6d77\u5916\u5b50\u5973\u53ef\u4ee5\u7e7c\u627f\u55ce\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ef\u80fd\u53ef\u4ee5\u3002\u9808\u8b49\u660e\u8cc7\u683c\uff0c\u4e26\u6838\u5c0d\u571f\u5730\u4e92\u60e0\u3001\u571f\u5730\u7a2e\u985e\u3001\u7e7c\u627f\u4f8b\u5916\u3001\u7a05\u52d9\u53ca\u767b\u8a18\u8981\u6c42\uff1b\u6c92\u6709\u81fa\u7063\u6236\u7c4d\u4e0d\u662f\u552f\u4e00\u5224\u6e96\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5916\u570b\u907a\u56d1\u5728\u53f0\u7063\u662f\u5426\u6709\u6548\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f9d\u6210\u7acb\u3001\u6548\u529b\u53ca\u65b9\u5f0f\u7684\u6e96\u64da\u6cd5\u5206\u5225\u5224\u65b7\uff0c\u4e0d\u662f\u4e00\u5f8b\u7121\u6548\uff0c\u4e5f\u4e0d\u662f\u6709\u5916\u570b\u516c\u8b49\u5c31\u5fc5\u7136\u53ef\u76f4\u63a5\u4f7f\u7528\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7e7c\u627f\u4eba\u90fd\u4f4f\u570b\u5916\uff0c\u53ef\u4ee5\u59d4\u8a17\u53f0\u7063\u5f8b\u5e2b\u8fa6\u7406\u55ce\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ef\u4ee5\u4f9d\u4e8b\u9805\u6388\u6b0a\uff0c\u4f46\u4ecd\u9808\u914d\u5408\u8eab\u5206\u5be9\u67e5\u3001\u7c3d\u7f72\u53ca\u5fc5\u8981\u9a57\u8b49\uff0c\u4e0d\u80fd\u4fdd\u8b49\u6240\u6709\u4e8b\u9805\u5b8c\u5168\u4e0d\u7528\u672c\u4eba\u53c3\u8207\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53f0\u7063\u4eba\u7559\u4e0b\u6d77\u5916\u8ca1\u7522\uff0c\u4e00\u5b9a\u8981\u5728\u53f0\u7063\u7533\u5831\u907a\u7522\u7a05\u55ce\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9808\u770b\u6b7b\u8005\u662f\u5426\u7b26\u5408\u907a\u8d08\u7a05\u6cd5\u5883\u5167\u7d93\u5e38\u5c45\u4f4f\u7b49\u898f\u5b9a\uff0c\u4e0d\u80fd\u53ea\u6191\u570b\u7c4d\u6216\u7e7c\u627f\u4eba\u4f4f\u5740\u5224\u65b7\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u570b\u5916\u5df2\u7d93\u7e73\u7d0d\u907a\u7522\u7a05\uff0c\u53f0\u7063\u9084\u53ef\u4ee5\u6263\u62b5\u55ce\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b26\u5408\u7b2c11\u689d\u53ca\u76f8\u95dc\u898f\u5b9a\u53ef\u7533\u8acb\uff0c\u4f46\u9808\u63d0\u51fa\u5408\u683c\u7d0d\u7a05\u8b49\u660e\u3001\u6838\u5c0d\u8ab2\u7a05\u7bc4\u570d\uff0c\u4e14\u53d7\u81fa\u7063\u589e\u52a0\u7a05\u984d\u4e0a\u9650\u9650\u5236\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d77\u5916\u907a\u7522\u5c1a\u672a\u8abf\u67e5\u5b8c\u6210\uff0c\u53f0\u7063\u907a\u7522\u7a05\u671f\u9650\u600e\u9ebc\u8fa6\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ecd\u61c9\u6ce8\u610f\u6b7b\u4ea1\u6b21\u65e5\u8d77\u516d\u500b\u6708\u671f\u9650\uff0c\u5fc5\u8981\u6642\u5c46\u671f\u524d\u7533\u8acb\u5ef6\u671f\u3002\u4e0d\u80fd\u81ea\u884c\u7b49\u5f85\uff1b\u6b7b\u4ea1\u5f8c\u78ba\u5b9a\u6b0a\u5c6c\u7684\u7279\u5b9a\u8ca1\u7522\u53e6\u6709\u88dc\u7533\u5831\u898f\u5b9a\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53f0\u7063\u6cd5\u9662\u53ef\u4ee5\u5206\u5272\u4f4d\u65bc\u5916\u570b\u7684\u4e0d\u52d5\u7522\u55ce\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9808\u5206\u958b\u8a55\u4f30\u570b\u969b\u7ba1\u8f44\u3001\u6e96\u64da\u6cd5\u53ca\u5916\u570b\u627f\u8a8d\u767b\u8a18\u5236\u5ea6\uff1b\u5373\u4f7f\u6709\u81fa\u7063\u88c1\u5224\uff0c\u4e5f\u672a\u5fc5\u80fd\u76f4\u63a5\u5b8c\u6210\u6d77\u5916\u904e\u6236\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d77\u5916\u516c\u53f8\u80a1\u4efd\u662f\u5426\u53ef\u4ee5\u5217\u5165\u7e7c\u627f\u53ca\u907a\u7522\u7a05\u7533\u5831\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c6c\u6b7b\u8005\u6b0a\u5229\u8005\u61c9\u4f9d\u6cd5\u78ba\u8a8d\u53ca\u7533\u5831\uff0c\u53e6\u67e5\u8ab2\u7a05\u7bc4\u570d\u3001\u4f30\u503c\u8207\u516c\u53f8\u6cd5\uff1b\u80a1\u4efd\u4e0d\u662f\u516c\u53f8\u5168\u90e8\u8cc7\u7522\u7684\u76f4\u63a5\u6240\u6709\u6b0a\u3002<\/p>\n\n\n<section class=\"fdlaw-related-posts\"><h2 class=\"fdlaw-related-posts__title\">Further reading<\/h2><div class=\"fdlaw-related-posts__grid\"><a class=\"fdlaw-related-card\" href=\"https:\/\/fdlaw.com.tw\/en\/blog\/estate-partition-lawsuit\/\"><div class=\"fdlaw-related-card__image\"><img width=\"658\" height=\"366\" src=\"https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2026\/10\/messageImage_1792947633521.jpg\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\" loading=\"lazy\" decoding=\"async\" sizes=\"auto, (max-width: 767px) calc(100vw - 40px), (max-width: 1100px) 45vw, 520px\" srcset=\"https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2026\/10\/messageImage_1792947633521.jpg 658w, https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2026\/10\/messageImage_1792947633521-300x167.jpg 300w, https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2026\/10\/messageImage_1792947633521-18x10.jpg 18w\" title=\"\"><\/div><div class=\"fdlaw-related-card__body\"><h3 class=\"fdlaw-related-card__title\">What to do if you can&#039;t reach an agreement on the division of an estate? Lawsuits arising from an heir occupying a house, withdrawing funds without authorization, and the division of the estate.<\/h3><p class=\"fdlaw-related-card__excerpt\">A lawsuit for the division of an estate does not necessarily have to wait for the consent of all heirs. When faced with issues such as a house being occupied by one person, unclear whereabouts of savings, or disputes over the scope of property, the heirs, the estate register, and the claims should be confirmed first, before assessing options such as family mediation, return of usage benefits, or court-ordered division.<\/p><span class=\"fdlaw-related-card__more\">Read the full article \u2192<\/span><\/div><\/a><a class=\"fdlaw-related-card\" href=\"https:\/\/fdlaw.com.tw\/en\/blog\/company-share-inheritance-control-dispute\/\"><div class=\"fdlaw-related-card__image\"><img width=\"768\" height=\"1005\" src=\"https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-768x1005.jpg\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\" loading=\"lazy\" decoding=\"async\" sizes=\"auto, (max-width: 767px) calc(100vw - 40px), (max-width: 1100px) 45vw, 520px\" srcset=\"https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-768x1005.jpg 768w, https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-229x300.jpg 229w, https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-783x1024.jpg 783w, https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173.jpg 960w\" title=\"\"><\/div><div class=\"fdlaw-related-card__body\"><h3 class=\"fdlaw-related-card__title\">What happens when company shares are inherited? Disputes over the management rights, shareholder rights, and estate division of family businesses.<\/h3><p class=\"fdlaw-related-card__excerpt\">Inheriting company shares or capital contributions does not automatically equate to assuming the chairmanship. This article distinguishes between the inheritance procedures of joint-stock companies and limited liability companies, explaining key aspects such as voting on common shares, management rights of family businesses, shareholder information rights, valuation of unlisted shares, and estate division.<\/p><span class=\"fdlaw-related-card__more\">Read the full article \u2192<\/span><\/div><\/a><\/div><\/section>\n\n\n\n<h2 class=\"wp-block-heading\">\u6d77\u5916\u907a\u7522\u3001\u5916\u570b\u907a\u56d1\u6216\u8de8\u5883\u8ca1\u7522\u5206\u914d\u767c\u751f\u722d\u8b70\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u88ab\u7e7c\u627f\u4eba\u7559\u4e0b\u6d77\u5916\u4e0d\u52d5\u7522\u3001\u9280\u884c\u5b58\u6b3e\u3001\u516c\u53f8\u80a1\u4efd\u6216\u5176\u4ed6\u8de8\u570b\u8cc7\u7522\uff0c\u4e14\u6d89\u53ca\u53f0\u7063\u8207\u5916\u570b\u7e7c\u627f\u6cd5\u5f8b\u3001\u5bb6\u65cf\u8ca1\u7522\u5206\u914d\u6216\u907a\u7522\u7a05\u554f\u984c\uff0c\u53ef\u5148\u6574\u7406\u88ab\u7e7c\u627f\u4eba\u8eab\u5206\u3001\u907a\u56d1\u3001\u8ca1\u7522\u6e05\u55ae\u53ca\u76f8\u95dc\u6d77\u5916\u6587\u4ef6\uff0c\u7531\u5bcc\u9054\u6cd5\u5f8b\u4e8b\u52d9\u6240\u5354\u52a9\u78ba\u8a8d\u53f0\u7063\u6cd5\u5f8b\u7a0b\u5e8f\u3001\u76f8\u95dc\u7a05\u52d9\u7fa9\u52d9\u53ca\u8de8\u5883\u8655\u7406\u65b9\u5411\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/fdlaw.com.tw\/en\/contact\/\">Contact Fidelity Law Firm<\/a>|<a href=\"tel:0277093611\">Phone 02-7709-3611<\/a>|<a href=\"https:\/\/line.me\/ti\/p\/@723pifhz\" target=\"_blank\" rel=\"noopener\">LINE @fdlaw<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Overseas estates cannot be directly claimed simply by calculating the share due in Taiwan. The applicable inheritance law, court jurisdiction, location of transfer, and estate tax must be determined separately. Foreign wills, proof of kinship, bank and real estate documents must be compiled, and cross-border procedures and filing deadlines must be arranged.<\/p>","protected":false},"author":4,"featured_media":1033,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"qubely_global_settings":"","qubely_interactions":"","footnotes":""},"categories":[146],"tags":[],"class_list":["post-13010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-family-law"],"blocksy_meta":[],"qubely_featured_image_url":{"full":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173.jpg",960,1256,false],"landscape":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-960x750.jpg",960,750,true],"portraits":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-540x320.jpg",540,320,true],"thumbnail":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-150x150.jpg",150,150,true],"medium":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-229x300.jpg",229,300,true],"medium_large":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-768x1005.jpg",768,1005,true],"large":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-783x1024.jpg",783,1024,true],"1536x1536":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-1536x1024.jpg",1536,1024,true],"2048x2048":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173.jpg",960,1256,false],"trp-custom-language-flag":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173.jpg",9,12,false],"qubely_landscape":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-960x750.jpg",960,750,true],"qubely_portrait":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-540x320.jpg",540,320,true],"qubely_thumbnail":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2022\/02\/office-865091_1920-e1644327194173-140x100.jpg",140,100,true]},"qubely_author":{"display_name":"\u674e\u80b2\u6607\u5f8b\u5e2b","author_link":"https:\/\/fdlaw.com.tw\/en\/author\/charles-lee\/"},"qubely_comment":0,"qubely_category":"<a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/category\/family-law\/\" rel=\"category tag\">\u5bb6\u4e8b\u6cd5\u5f8b<\/a>","qubely_excerpt":"\u6d77\u5916\u907a\u7522\u4e0d\u80fd\u53ea\u8a08\u7b97\u81fa\u7063\u61c9\u7e7c\u5206\u5c31\u76f4\u63a5\u9818\u53d6\u3002\u61c9\u5206\u5225\u78ba\u8a8d\u7e7c\u627f\u6e96\u64da\u6cd5\u3001\u6cd5\u9662\u7ba1\u8f44\u3001\u6240\u5728\u5730\u904e\u6236\u53ca\u907a\u7522\u7a05\uff0c\u4e26\u6574\u7406\u5916\u570b\u907a\u56d1\u3001\u89aa&hellip;","_links":{"self":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/13010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/comments?post=13010"}],"version-history":[{"count":2,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/13010\/revisions"}],"predecessor-version":[{"id":13014,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/13010\/revisions\/13014"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/media\/1033"}],"wp:attachment":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/media?parent=13010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/categories?post=13010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/tags?post=13010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}