關於土地 辦理繼承登記 的大小事，大揚代書幫你一網打?/title> <atom:link href="//danaherbertts.shop/tag/%E5%9C%9F%E5%9C%B0-%E8%BE%A6%E7%90%86%E7%B9%BC%E6%89%BF%E7%99%BB%E8%A8%98/feed/" rel="self" type="application/rss+xml" /> <link>//danaherbertts.shop/tag/土地-辦理繼承登記/</link> <description></description> <lastBuildDate>Fri, 20 Sep 2024 09:24:34 +0000</lastBuildDate> <language>zh-TW</language> <sy:updatePeriod> hourly </sy:updatePeriod> <sy:updateFrequency> 1 </sy:updateFrequency> <generator>//wordpress.org/?v=6.7.2</generator> <image> <url>//danaherbertts.shop/wp-content/uploads/2021/01/icon-150x150.png</url> <title>關於土地 辦理繼承登記 的大小事，大揚代書幫你一網打?/title> <link>//danaherbertts.shop/tag/土地-辦理繼承登記/</link> <width>32</width> <height>32</height> </image> <item> <title>分割繼承登記如何申辦？應附文件與流程看這裡?/title> <link>//danaherbertts.shop/divide-agreement-heritage/</link> <dc:creator><![CDATA[danaherbertts.shop]]></dc:creator> <pubDate>Tue, 09 Mar 2021 01:56:50 +0000</pubDate> <category><![CDATA[代書業務]]></category> <category><![CDATA[分割協議繼承]]></category> <category><![CDATA[印鑑證明 辦理繼承登記]]></category> <category><![CDATA[土地 辦理繼承登記]]></category> <category><![CDATA[拋棄繼承]]></category> <category><![CDATA[繼承登記]]></category> <category><![CDATA[繼承登記應備文件]]></category> <category><![CDATA[辦理產權移轉登記]]></category> <category><![CDATA[辦理繼承登記]]></category> <category><![CDATA[辦理繼承登記 稅]]></category> <category><![CDATA[辦理繼承登記流程]]></category> <guid isPermaLink="false">//danaherbertts.shop/?p=2060</guid> <description><![CDATA[<p>分割繼承登記如何申辦？應附文件與流程看這裡?土地或建築改良物辦竣所有權或他項權利登記後，因登記名義人死亡，?[…]</p> <p>這篇文章 <a href="//danaherbertts.shop/divide-agreement-heritage/">分割繼承登記如何申辦？應附文件與流程看這裡?/a> 最早出現於 <a href="//danaherbertts.shop">大揚代書</a>?/p> ]]></description> <content:encoded><![CDATA[ <div data-elementor-type="wp-post" data-elementor-id="2060" class="elementor elementor-2060" data-elementor-post-type="post"> <section class="elementor-section elementor-top-section elementor-element elementor-element-2ca0dd7 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="2ca0dd7" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-background-overlay"></div> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6de4f414" data-id="6de4f414" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <section class="elementor-section elementor-inner-section elementor-element elementor-element-10aab5fe elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="10aab5fe" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-25f45fa0" data-id="25f45fa0" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-1edf1bfd elementor-widget elementor-widget-global elementor-global-2793 elementor-widget-breadcrumbs" data-id="1edf1bfd" data-element_type="widget" data-widget_type="breadcrumbs.default"> <div class="elementor-widget-container"> <p id="breadcrumbs"><span><span><a href="//danaherbertts.shop/">首頁</a></span> » <span class="breadcrumb_last" aria-current="page">土地 辦理繼承登記</span></span></p> </div> </div> </div> </div> </div> </section> <div class="elementor-element elementor-element-50e51339 elementor-widget elementor-widget-heading" data-id="50e51339" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h1 class="elementor-heading-title elementor-size-default">分割繼承登記如何申辦？應附文件與流程看這裡?/h1> </div> </div> <div class="elementor-element elementor-element-721cd0ca elementor-widget elementor-widget-image" data-id="721cd0ca" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img fetchpriority="high" decoding="async" width="800" height="571" src="//danaherbertts.shop/wp-content/uploads/2022/01/分割繼承登記如何申辦？應附文件與流程看這裡?1024x731.jpg" class="attachment-large size-large wp-image-23487" alt="分割繼承登記如何申辦？應附文件與流程看這裡?- 大揚代書" srcset="//danaherbertts.shop/wp-content/uploads/2022/01/分割繼承登記如何申辦？應附文件與流程看這裡?1024x731.jpg 1024w, //danaherbertts.shop/wp-content/uploads/2022/01/分割繼承登記如何申辦？應附文件與流程看這裡?300x214.jpg 300w, //danaherbertts.shop/wp-content/uploads/2022/01/分割繼承登記如何申辦？應附文件與流程看這裡?768x549.jpg 768w, //danaherbertts.shop/wp-content/uploads/2022/01/分割繼承登記如何申辦？應附文件與流程看這裡?jpg 1536w" sizes="(max-width: 800px) 100vw, 800px" /> </div> </div> <div class="elementor-element elementor-element-2fa56c77 elementor-widget-divider--view-line elementor-widget elementor-widget-divider" data-id="2fa56c77" data-element_type="widget" data-widget_type="divider.default"> <div class="elementor-widget-container"> <div class="elementor-divider"> <span class="elementor-divider-separator"> </span> </div> </div> </div> <div class="elementor-element elementor-element-7ae40e50 elementor-widget elementor-widget-text-editor" data-id="7ae40e50" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 土地或建築改良物辦竣所有權或他項權利登記後，因登記名義人死亡，由繼承人繼承其權利，向地政事務所申辦之移轉登記。繼承登記須於繼承事實開始之日起六個月內為之，逾期申請者，每逾一個月處應納登記費額一倍之罰鍰，但最高不得超過至二十倍。繼承登記應先向國稅局申報遺產稅? </div> </div> <div class="elementor-element elementor-element-a1c8b67 elementor-widget elementor-widget-text-editor" data-id="a1c8b67" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 繼承人得隨時請求分割遺產，但法律另有規訂或契約另有訂定者，不在此限。所以在申請繼承登記前，全體繼承人可以將被繼承人遺產協議分割由部分繼承人繼承取得，並將不動產申請登記為該繼承人所有? </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-66f3217e elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="66f3217e" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-56aa32d" data-id="56aa32d" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-76b3b2c9 elementor-widget elementor-widget-global elementor-global-7811 elementor-widget-table-of-contents" data-id="76b3b2c9" data-element_type="widget" data-settings="{"headings_by_tags":["h2","h3","h4"],"exclude_headings_by_selector":[],"marker_view":"numbers","hierarchical_view":"yes","min_height":{"unit":"px","size":"","sizes":[]},"min_height_tablet":{"unit":"px","size":"","sizes":[]},"min_height_mobile":{"unit":"px","size":"","sizes":[]}}" data-widget_type="table-of-contents.default"> <div class="elementor-widget-container"> <div class="elementor-toc__header" aria-controls="elementor-toc__body"> <h2 class="elementor-toc__header-title"> 內容目錄 </h2> </div> <div class="elementor-toc__body" aria-expanded="true"> <div class="elementor-toc__spinner-container"> <i class="elementor-toc__spinner eicon-animation-spin eicon-loading" aria-hidden="true"></i> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4aee7cb4" data-id="4aee7cb4" data-element_type="column"> <div class="elementor-widget-wrap"> </div> </div> </div> </section> <div class="elementor-element elementor-element-67bf4e31 elementor-widget elementor-widget-heading" data-id="67bf4e31" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">繼承登記是什麼？</h2> </div> </div> <div class="elementor-element elementor-element-7084145 elementor-widget elementor-widget-text-editor" data-id="7084145" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 根據<a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1147" target="_blank" rel="noopener">民法?147</a>?a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1148" target="_blank" rel="noopener">1148?/a>，繼承從被繼承人死亡開始，除法律另有規定外，繼承人承受被繼承人財產上一切權利義務，而關於土地與建物的繼承，必須向地政機關辦理移轉登記? </div> </div> <div class="elementor-element elementor-element-80eaf2c elementor-widget elementor-widget-text-editor" data-id="80eaf2c" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=D0060001&flno=73" target="_blank" rel="noopener">土地法第73?/a>規定，繼承登記應於繼承之日起6個月內為之，逾期辦理者，每超?個月得處應納登記費額1倍之罰鍰，最高不超過20倍。且依據<a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=759" target="_blank" rel="noopener">民法?59?/a>，因繼承取得的不動產物權，應經過登記才能進行處分，由此可知登記的重要? </div> </div> <div class="elementor-element elementor-element-7b928fc elementor-widget elementor-widget-text-editor" data-id="7b928fc" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 若從繼承之日起超?年沒辦理繼承登記，管制機關會先公告請繼承人在3個月內聲請登記，逾期仍未聲請者，地政機關會先列冊管理，超?5年仍未辦理者，不動產就會移請財政部國有財產局公開標售，到時候就會喪失對不動產的權利囉！?a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=D0060001&flno=73-1" target="_blank" rel="noopener">土地法第73??/a>? </div> </div> <div class="elementor-element elementor-element-114cfef elementor-widget elementor-widget-heading" data-id="114cfef" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">分割繼承登記是什麼？</h2> </div> </div> <div class="elementor-element elementor-element-4a509bd elementor-widget elementor-widget-text-editor" data-id="4a509bd" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 若繼承人有數人，一般情況下，所有繼承人會依法定應繼分會同辦理繼承登記；然而，有時候繼承人可能想用不同的比例去分配遺產，這時全體繼承人可用協議的方式分割遺產，並附上繼承人之印鑑證明與協議文件，向地政機關辦理分割繼承登記? </div> </div> <div class="elementor-element elementor-element-5dc415e elementor-widget elementor-widget-heading" data-id="5dc415e" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">辦理繼承登記應備文件?/h2> </div> </div> <div class="elementor-element elementor-element-5bc0fa9c elementor-widget elementor-widget-text-editor" data-id="5bc0fa9c" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ol><li><a href="//land.tainan.gov.tw/FileDownLoad/FileUploadList/20160513160859763198.pdf" target="_blank" rel="noopener">土地登記申請?/a>?/li><li><a href="//land.tainan.gov.tw/uploads/09.doc" target="_blank" rel="noopener">登記清冊</a>?/li><li><a href="//www.judicial.gov.tw/tw/cp-1369-4238-03c24-1.html" target="_blank" rel="noopener">繼承系統?/a>?/li><li><a href="//www.ris.gov.tw/app/portal/16" target="_blank" rel="noopener">戶籍謄本</a>（全部繼承人現戶戶籍謄本與被繼承人除戶戶籍謄本）?/li><li>遺產稅繳（免）納證明書正、影本（應經所轄稅捐分處查註「查無欠繳地價稅費」、「查無欠繳房屋稅費」戳記）?/li><li>土地、建物所有權狀、他項權利證明書（如權狀遺失得由繼承人檢附切結書辦理）?/li><li>登記費、書狀費（登記費以死亡當時遺產之申報地價千分之一計算，書狀費每?0元）?/li><li>如有繼承?a href="//danaherbertts.shop/abandon-inheritance/">拋棄繼承</a>，應檢附法院准予備查之證明文件?/li><li>代理人送件應攜帶身分證及印章?/li><li>其他依法令規定應附文件?/li></ol> </div> </div> <div class="elementor-element elementor-element-131be66 elementor-widget elementor-widget-text-editor" data-id="131be66" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 若為分割繼承登記，還須檢附以下文件： </div> </div> <div class="elementor-element elementor-element-1252c11 elementor-widget elementor-widget-text-editor" data-id="1252c11" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ol><li>所有繼承人在被繼承人死亡前1年內核發?a href="//danaherbertts.shop/personal-seal-authentication-use/">印鑑證明</a>?/li><li><a href="//eservices.taichung.gov.tw/Common/CaseFormDownload?pkid=11091" target="_blank" rel="noopener">遺產分割協議?/a>正、影本（正本須按協議成立時不動產權利價值總額千分之一貼用印花稅票）?/li></ol> </div> </div> <div class="elementor-element elementor-element-388f80a elementor-widget elementor-widget-text-editor" data-id="388f80a" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><strong>※貼心提醒：</strong></p><p>有下列情事者，免至戶政事務所申請印鑑證明?/p><ul><li>未申請印鑑證明之繼承人於申請登記時親自到場，提出身分證正本，供登記機關人員查驗核符身分?/li><li>分割協議書經依法公證、認證者或地政士簽證?/li></ul> </div> </div> <div class="elementor-element elementor-element-1c514fc elementor-widget elementor-widget-heading" data-id="1c514fc" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">辦理繼承登記的流程？</h2> </div> </div> <div class="elementor-element elementor-element-7c17685d elementor-widget elementor-widget-heading" data-id="7c17685d" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">第一步：戶政事務所-申請除戶證明?/h3> </div> </div> <div class="elementor-element elementor-element-ba5afff elementor-widget elementor-widget-text-editor" data-id="ba5afff" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 攜帶以下文件申請載有被繼承人死亡記事之戶籍謄本，及全體繼承人現戶戶籍謄本? </div> </div> <div class="elementor-element elementor-element-922c92f elementor-widget elementor-widget-text-editor" data-id="922c92f" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ul><li><strong>死亡證明?/strong></li><li><strong>被繼承人戶口名簿</strong></li><li><strong>被繼承人及其配偶身分?/strong>（須配合換證之配偶身分證相片1張）</li><li><strong>申請人身分證、印?/strong></li><li><strong>代理人身分證、印?/strong>（須檢附委託書）</li></ul> </div> </div> <div class="elementor-element elementor-element-1390ff5 elementor-widget elementor-widget-text-editor" data-id="1390ff5" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><strong>※貼心提醒：</strong></p><ul><li>請向被繼承人戶籍所在地戶政事務所申請除戶證明</li><li>由利害關係人申請者，應另檢附利害關係證明文件</li><li>利害關係人指與當事人具有下列各款情形之一者：<ul><li><strong>當事人之配偶、直系血親、直系姻親或旁系三親等內之血?/strong></li><li><strong>戶長與戶內人?/strong></li><li><strong>訴訟繫屬中之兩造當事人</strong></li><li><strong>契約未履行或債務未清?/strong></li><li><strong>同為公司行號之股東或合夥人，且為執行職務所必要</strong></li><li><strong>其他確有法律上權利義務得喪變更之關係</strong></li></ul></li><li>若欲辦理分割繼承登記，可一併申請繼承人印鑑證明</li></ul> </div> </div> <div class="elementor-element elementor-element-59472ec7 elementor-widget elementor-widget-heading" data-id="59472ec7" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">第二步：國稅局-查調被繼承人財產、所得及贈與資料</h3> </div> </div> <div class="elementor-element elementor-element-2b6df25 elementor-widget elementor-widget-text-editor" data-id="2b6df25" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 在辦理繼承登記前，繼承人應向國稅局申報遺產稅，而為了避免漏報，可攜帶以下資料到國稅局查詢被繼承人的財產明細： </div> </div> <div class="elementor-element elementor-element-b4d27ea elementor-widget elementor-widget-text-editor" data-id="b4d27ea" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ul><li><strong>繼承人身分證</strong></li><li><strong>被繼承人死亡證明書或除戶戶籍資料</strong></li><li><strong>繼承人與被繼承人關係證明文件</strong>（如戶口名簿等）</li><li><strong>委託代理人辦理，應檢附委任書及代理人身分證正?/strong></li></ul> </div> </div> <div class="elementor-element elementor-element-75ae49f elementor-widget elementor-widget-heading" data-id="75ae49f" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">第三步：國稅局-申報遺產?/h3> </div> </div> <div class="elementor-element elementor-element-dededad elementor-widget elementor-widget-text-editor" data-id="dededad" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>遺產稅申報辦法可參考：<a href="//danaherbertts.shop/apply-heritage-gift-tax/">如何申報遺產稅？重點一次告訴您?/a></p> </div> </div> <div class="elementor-element elementor-element-3e02767 elementor-widget elementor-widget-text-editor" data-id="3e02767" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <strong>※貼心提?/strong>：依<a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=G0340072&flno=8" target="_blank" rel="noopener">遺產及贈與稅法第8?/a>規定，遺產稅未繳清前，不得分割遺甀交付遺贈或辦理移轉登記? </div> </div> <div class="elementor-element elementor-element-a9de55a elementor-widget elementor-widget-heading" data-id="a9de55a" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">第四步：地方稅稽徵機?查欠地價稅、房屋稅</h3> </div> </div> <div class="elementor-element elementor-element-3ccf8f7 elementor-widget elementor-widget-text-editor" data-id="3ccf8f7" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ol><li>持遺產稅繳清證明書、免稅證明書、不計入遺產總額證明書或同意移轉證明書等，可跨縣市至全國任一地方稅稽徵機關查欠地價稅及房屋稅，並加蓋地方稅稽徵機關承辦人員查欠章?/li><li>如辦理分割繼承者，請檢附遺產分割協議書一併辦理印花稅繳納作業?/li></ol> </div> </div> <div class="elementor-element elementor-element-62c2e9c elementor-widget elementor-widget-text-editor" data-id="62c2e9c" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><strong>※貼心提醒：</strong></p><ul><li>未辦保存登記之建物，請至房屋所在地之地方稅稽徵機關辦理房屋稅納稅義務人名義變更，並檢附?br /><strong>①遺產稅繳清（免稅）證明?/strong><br /><strong>②繼承系統表</strong><br /><strong>③全部繼承人戶籍資料</strong><br /><strong>④遺產分割協議書（依<a href="//law.moj.gov.tw/LawClass/LawSingleRela.aspx?PCODE=B0000001&FLNO=1141&ty=L" target="_blank" rel="noopener">民法?141?/a>規定平均繼承者免附）</strong><br /><strong>⑤法院核准拋棄繼承權證明?/strong><br /><strong>⑥全體繼承人之印鑑證?/strong>?/li><li>新所有權人如符合自用住宅用地要件，請向地方稅稽徵機關申請特別稅率課徵地價稅?/li></ul> </div> </div> <div class="elementor-element elementor-element-e07d868 elementor-widget elementor-widget-heading" data-id="e07d868" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">第五步：地政事務所-辦理產權移轉登記</h3> </div> </div> <div class="elementor-element elementor-element-1dbebe39 elementor-widget elementor-widget-text-editor" data-id="1dbebe39" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 上述流程完成後，備齊所有文件到地政機關辦理登記? </div> </div> <div class="elementor-element elementor-element-d484f62 elementor-widget elementor-widget-heading" data-id="d484f62" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">有人不配合辦理繼承登記怎麼辦？</h2> </div> </div> <div class="elementor-element elementor-element-d65d8d5 elementor-widget elementor-widget-text-editor" data-id="d65d8d5" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 不論是依法定應繼分，還是以協議分割的方式辦理繼承登記，都必須所有繼承人會同辦理，該出面的就出面，該提供文件的就提供文件，那若有人不願配合怎麼辦呢? </div> </div> <div class="elementor-element elementor-element-4a2558cc elementor-widget elementor-widget-text-editor" data-id="4a2558cc" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> ?a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=D0060003&flno=120" target="_blank" rel="noopener">土地登記規則?20?/a>，若有繼承人無法會同辦理，可由其中一人或數人就被繼承人的土地申請登記為公同共有。所以若繼承人之間還沒協商好，只能用這種辦法，等到日後達成協議，再向地政機關辦理分割繼承登記或共有型態變更登記? </div> </div> <div class="elementor-element elementor-element-4a1a269 elementor-widget elementor-widget-text-editor" data-id="4a1a269" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 若協議不成，部分繼承人可向鄉（鎮、市、區）公所調解委員會申請調解，或向縣市政府地政處申請調處，或向地方法院訴請<a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=824" target="_blank" rel="noopener">共有物分?/a>? </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-3dca2d4f elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="3dca2d4f" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-container elementor-column-gap-default"> 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