A succession upon death is governed by the national law of the decedent. However, if a national of the Republic of China is an heir under the law of the Republic of China, he/she is entitled to inherit that part of the estate which is located within the Republic of China.

Where an alien dies leaving property within the Republic of China, if, under the applicable law under the preceding Article, no person is entitled to take the property by descent, such property is dealt with in accordance with the law of the Republic of China.

(1) The making and effect of a will are governed by the national law of the testator at the time of the making of the will.
(2) The revocation of a will is governed by the national law of the testator at the time of revocation.

In addition to the applicable law stated in the preceding Article, a will is also effectively made or revoked by following the formal requisites as provided in any one of the following laws:
a. The law of the place where the will was made;
b. The law of the place in which the testator was domiciled at the time of death; and
c. Where the will concerns immovable property, the law of the place where the immovable property is located.