Laws regarding a Chinese citizen owning a Taiwan apartment from inheritance

What are the laws and limitations of a wife from China (China Passport) inheriting an apartment in Taiwan after her Taiwan Passport husband passes?

I saw this “Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area” law on this site https://www.globalpropertyguide.com/Asia/Taiwan/Inheritance There is a paragraph:
“Due to the complicated political relationship between Taiwan and China, the “Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area” applies when an heir is a citizen of China. A citizen of China may inherit assets in Taiwan, only if the aggregate value of those assets does not exceed NTD$2,000,000.”

Does this mean China citizen who is a wife cannot inherit more than NTD$2,000,000 from an apartment being sold from an inheritance?