Scope of estate
In accordance with the provisions of Article 3 of the Law of Succession, estate consists of the following: (1) the citizen’s income, such as wages, bonus and interests on deposit, income from engaging in lawful business operation, and property acquired from succession or gift accepted; (2) the citizen’s houses, savings and articles of everyday use; (3) the citizen’s forest trees, livestock and poultry. Forest trees mainly refer to the trees planted by the citizens themselves on their homestead and trees planted on the hilly land allotted for private use; (4) the citizen’s cultural relics, books and reference materials. If there are especially precious cultural relics among the above-mentioned cultural relics, they shall be handled in accordance with the relevant provisions of the Cultural Relics Protection Law. (5) means of production lawfully owned by the citizen, such as the vehicles, tractors and processing equipments owned by the rural specialized households, and all kinds of means of production owned by the urban self-employed, overseas Chinese, and the Hong Kong, Macao and Taiwan compatriots investing in mainland. (6) The citizen’s property rights pertaining to copyright and patent rights, that is, royalty and bonus acquired because of the citizens’ writings being published, and the patent transfer fees and fees for the exploitation of the patent because of the invention being used. (7) The citizen’s other lawful property.