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Article 34

The carrying out of a legacy shall not affect the payment of taxes and debts payable by the legator according to law.

Chapter V Supplementary Provisions

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.

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. 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. 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.

Article 37

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