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.

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.

第五章 附 则

Chapter V Supplementary Provisions

第三十五条 民族自治地方的人民代表大会可以根据本法的原则，结合当地民族财产继承的具体情况，制定变通的或者补充的规定。自治区的规定，报全国人民代表大会常务委员会备案。自治州、自治县的规定，报省或者自治区的人民代表大会常务委员会批准后生效，并报全国人民代表大会常务委员会备案。

Article 35 The people's congress of a national autonomous area may, in accordance with the principles of this Law and the actual practices of the local nationality or nationalities with regard to property inheritance, enact adaptive or supplementary provisions. Provisions made by autonomous regions shall be reported to the Standing Committee of the National People's Congress for the record. Provisions made by autonomous prefectures or autonomous counties shall become effective after being reported to and approved by the standing committee of the people's congress of the relevant province or autonomous region and shall be reported to the Standing Committee of the National People's Congress for the record.

第三十六条 中国公民继承在中华人民共和国境外的遗产或者继承在中华人民共和国境内的外国人的遗产，动产适用被继承人住所地法律，不动产适用不动产所在地法律。

Article 36 For inheritance by a Chinese citizen of an estate outside the People's Republic of China or of an estate of a foreigner within the People's Republic of China, the law of the place of domicile of the decedent shall apply in the case of movable property; in the case of immovable property, the law of the place where the property is located shall apply.

外国人继承在中华人民共和国境内的遗产或者继承在中华人民共和国境外的中国公民的遗产，动产适用被继承人住所地法律，不动产适用不动产所在地法律。

For inheritance by a foreigner of an estate within the People's Republic of China or of an estate of a Chinese citizen outside the People's Republic of China, the law of the place of domicile of the decedent shall apply in the case of movable property; in the case of immovable property, the law of the place where the property is located shall apply.

中华人民共和国与外国订有条约、协定的，按照条约、协定办理。

 Where treaties or agreements exist between the People's Republic of China and foreign countries, matters of inheritance shall be handled in accordance with such treaties or agreements.

第三十七条 本法自一九八五年十月一日起施行。

Article 37 This Law shall go into effect as of October 1, 1985.

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