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第五条 台湾同胞投资者投资的财产、工业产权、投资收益和其他合法权益,可以依法转让和继承。 本条是对台湾同胞投资者合法权益转让、继承的规定。 本条规定包含以下主要内容:一、转让和继承的客体或对象,包括台湾同胞投资者用来投资的财产、工业产权以及因投资而产生的收益和其他一切合法权益,这主要是指财产方面的权益;二、依法转让和继承,台湾同胞投资者的上述财产权益既可以依照有关法律、法规的规定转让给他人,也可以在台胞投资者死后由其合法继承人根据《中华人民共和国继承法》的规定予以继承。关于转让方面的规定,如《中华人民共和国中外合资经营企业法实施
Article 5 The property, industrial property, investment income and other legal rights and interests invested by Taiwan compatriots may be transferred and inherited according to law. This article is the transfer and inheritance of the legitimate rights and interests of Taiwan compatriots. The provisions of this article include the following major elements: 1. The objects or objects of transfer and inheritance, including the assets used by Taiwanese compatriots to invest, the industrial property, the proceeds arising from the investment and all other legal rights and interests, mainly refer to the property Rights and interests of the Taiwan compatriots; 2. The above-mentioned property rights and interests of Taiwan compatriots may be transferred to others in accordance with the relevant laws and regulations or may be transferred to others by their legal successors after the death of the Taiwan compatriots according to the “Inheritance Law of the People’s Republic of China ”The provisions of the inheritance. On the transfer of the provisions, such as "the People’s Republic of China joint venture law enforcement