These Regulations are enacted pursuant to Paragraph 3, Article 68 of the Act Governing the Relationship between the People in Taiwan and China (hereinafter referred to as "the Act")

The bequests of the deceased veterans without inheritors shall be disposed in accordance with these Regulations. For any affairs other than prescribed hereinto, other related laws and regulations shall apply.

The veterans' bequests that without inheritors referred to in these Regulations mean the bequests of the deceased veterans for which there is no heritor or it is unclear whether there is any heritor or that the heritor(s) cannot manage due to certain reasons.

The bequests of the deceased veterans shall be managed by the veterans service institutions subordinated to the Veterans Affairs Committees at the locations of their domiciles, except that the bequests of those deceased veterans who set their domiciles in the home-cart institutions subordinated to the Veterans Affairs Commission, Executive Yuan (hereinafter referred to as "the Commission") shall be managed by the home-cart institutions.

The managers of bequests shall detailedly count and carefully dispose the bequests of the deceased veterans.

The managers of bequests shall request the court at the locations of the dwelling houses of the deceased veterans to give announcement to inform the heritors, creditors, and legatees in the regions outside China in accordance with the Civil Code. Where the creditors or legatees of the deceased are known, the court shall inform them of their rights.
Where necessary for the managers of bequests to manage the bequests of the deceased veterans, the institutions established or designated or civil organizations entrusted by the Executive Yuan may issue announcements to look for heritors in China to confirm their rights to inherit the bequests according to the law.

After taking over the bequests and where the identity of a heritor from China is doubtful, the manager shall notify the inheritor to supplement certificates or confirm the right of inheritance according to the judicial procedure.

Where the managers hand over the bequests to the heritors or legatees from China according to relevant regulations, the handover shall be performed after the period for declaring inheritance as prescribed in Paragraph 1, Article 66 of the Act expires, except in any of the following occasions:
1. Where the court makes a judgment for handing over the bequests, the handover shall be performed in accordance with the judgment.
2. Where an announcement is issued in accordance with Paragraph 1 of Article 6 and the period of announcement will expires after the period for declaring inheritance as prescribed in Paragraph 1, Article 66 of the Act, the handover shall be performed after the period of announcement expires.
Where there is nobody to inherit the bequests after the period of announcement or the period for the people in China to declare inheritance expires, the managers except that set to be donated to the Veterans Dependents Foundation , pursuant to Paragrah 4 ,Article 68 of the Act, the managers shall hand over the residuals (if any) to the national treasury after paying off the debts, delivering the legacies, and deducting the expenses referred to in Article 8.

The expenses used for the manager to manage the bequests and handling the affairs arising from the death of the veterans may be deducted from the bequests

Where necessary for paying off the debts, delivering the legacies, or handing over the bequests to the inheritors from China, the managers of bequests may sell off a part or all of the bequests with the approval of the court.
The actual sales price shall be regarded as the total amount of the bequests disposed under the above paragraph.

The managers of bequests shall periodically report the safekeeping, liquidating, delivery, and handover of bequests as well as the deduction of expenses to the Commission for review and reference.

The Commission shall periodically supervise and guide the managers to manage the bequests of the deceased veterans

The operation procedure of these Regulations shall be determined by the Commission.

These Regulations will take effect as of the date of promulgation.