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.
合法继承人不愿意成为该合伙企业的合伙人的，合伙企业应退还其依法继承的财产份额。
If the legal successor is unwilling to be a partner, the partnership enterprise shall return the property shares he inherits according to law.
第十一条因税收、继承、赠与可以依法无偿取得票据的，不受给付对价的限制。
Article 11 Acquisition of an instrument through taxation, inheritance or legacy which may be realized in accordance with law without payment, shall not be subject to being in consideration of payment.
第十一条因税收、继承、赠与可以依法无偿取得票据的，不受给付对价的限制。
Article 11 Acquisition of a negotiable instrument through taxation, inheritance or donation which, according to law, may be realized without payment shall be exempted from payment of consideration.
第四十八条受益人的信托受益权可以依法转让和继承，但信托文件有限制性规定的除外。
Article 48 the beneficiary may, in accordance with law, transfer his right to benefit from a trust or have the right succeeded to, except this is restricted by provisions in the trust documents.
第四十八条受益人的信托受益权可以依法转让和继承，但信托文件有限制性规定的除外。
Article 48 the beneficial right of the trust of the beneficiary may be transferred and inherited according to law, except that there are restrictive provisions in the trust documents.
第四十八条受益人的信托受益权可以依法转让和继承，但信托文件有限制性规定的除外。
Article 48 the beneficial right of the trust of the beneficiary may be transferred and inherited according to law, except that there are restrictive provisions in the trust documents.
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