iiuc, that is when the court is entrusted to handle the land due to bankruptcy etc. when the land is listed simply because it is not inherited, heirs can complete the inheritance at land administration office.
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I wonder what the law’s position is, regarding non-Taiwanese inheritors? Are there Taiwanese laws that regulate inheritence of landed property by Chinese people?
Articles 67 and 67-1 of Act Governing Relations between the People of the Taiwan Area and the Mainland Area
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