第四章 遗产的处理

Chapter IV Disposition of the Estate

第二十三条 继承开始后，知道被继承人死亡的继承人应当及时通知其他继承人和遗嘱执行人。继承人中无人知道被继承人死亡或者知道被继承人死亡而不能通知的，由被继承人生前所在单位或者住所地的居民委员会、村民委员会负责通知。

Article 23 After the opening of succession, a successor who has knowledge of the death should promptly notify the other successors and the testamentary executor. If one 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.

第二十四条 存有遗产的人，应当妥善保管遗产，任何人不得侵吞或者争抢。

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.

第二十五条 继承开始后，继承人放弃继承的，应当在遗产处理前，作出放弃继承的表示。没有表示的，视为接受继承。

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.

受遗赠人应当在知道受遗赠后两个月内，作出接受或者放弃受遗赠的表示。到期没有表示的，视为放弃受遗赠。

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.

第二十六条 夫妻在婚姻关系存续期间所得的共同所有的财产，除有约定的以外，如果分割遗产，应当先将共同所有的财产的一半分出为配偶所有，其余的为被继承人的遗产。

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.

遗产在家庭共有财产之中的，遗产分割时，应当先分出他人的财产。

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.

第二十七条 有下列情形之一的，遗产中的有关部分按照法定继承办理：

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

（一）遗嘱继承人放弃继承或者受遗赠人放弃受遗赠的；

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

（二）遗嘱继承人丧失继承权的；

(2) where a testamentary successor is disinherited;

（三）遗嘱继承人、受遗赠人先于遗嘱人死亡的；

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

（四）遗嘱无效部分所涉及的遗产；

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

（五）遗嘱未处分的遗产。

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

第二十八条 遗产分割时，应当保留胎儿的继承份额。胎儿出生时是死体的，保留的份额按照法定继承办理。

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.

第二十九条 遗产分割应当有利于生产和生活需要，不损害遗产的效用。

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.

不宜分割的遗产，可以采取折价、适当补偿或者共有等方法处理。

If the estate is unsuitable for partitioning, it may be disposed of by such means as price evaluation, appropriate compensation or co-ownership.

第三十条 夫妻一方死亡后另一方再婚的，有权处分所继承的财产，任何人不得干涉。

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.

第三十一条 公民可以与扶养人签订遗赠扶养协议。按照协议，扶养人承担该公民生养死葬的义务，享有受遗赠的权利。

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. #p#分页标题#e#

公民可以与集体所有制组织签订遗赠扶养协议。按照协议，集体所有制组织承担该公民生养死葬的义务，享有受遗赠的权利。

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.

第三十二条 无人继承又无人受遗赠的遗产，归国家所有；死者生前是集体所有制组织成员的，归所在集体所有制组织所有。

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.

第三十三条 继承遗产应当清偿被继承人依法应当缴纳的税款和债务，缴纳税款和清偿债务以他的遗产实际价值为限。超过遗产实际价值部分，继承人自愿偿还的不在此限。

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.

继承人放弃继承的，对被继承人依法应当缴纳的税款和债务可以不负偿还责任。

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

第三十四条 执行遗赠不得妨碍清偿遗赠人依法应当缴纳的税款和债务。

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