改革开放以来,继承制度是香港、澳门、台湾与内地的关系密切后涉及较多的方面。大陆和香港、澳门、台湾地区的继承法都规定有比较完备的继承制度。但由于政治、经济、文化等条件的差异,两岸四地关于继承制度的规定也有诸多不同。了解两岸四地的继承制度,在理论上和实践上都具有重要意义。 Since the reform and opening up, the succession system is that Hong Kong, Maucao, Taiwan and the Mainland are closely related and involve more aspects. The succession laws of the mainland, Hong Kong, Macao and Taiwan stipulate a relatively complete succession system. However, due to the differences in political, economic and cultural conditions, there are also many differences between the Mainland, Taiwan, and Taiwan regarding the system of inheritance. It is of great significance both in theory and in practice to understand the succession system of the four places across the Taiwan Strait.