The 47th issue of the CHENG KUNG LAW REVIEW will be published soon. All the articles in this issue are original academic articles.

< Legislative Review of the Luxury Prohibition Clause in the Administrative Executive Law > The author is Researcher Yudian Hsu. The article not only introduces the content and remedies of the prohibition order but also describes the basic rights that may be infringed by the prohibition content. The legislative review of the luxury prohibition clause in the Administrative Executive Law proposes a legislative amendment of the luxury prohibition clause through reference to the bankruptcy laws of foreign countries. The Administrative Executive Law Office should strictly scrutinize the prerequisites and conditions for the applicability of the prohibition order. Additionally, it introduces the
reflection and review of the anti-extravagance provision by combining relevant cases in practice.

< The Inspiration of Japan's Business Succession Tax System on Family Asset Succession in Taiwan > The article was written by Assistant Professor Tsai Meng-yen. The content is based on Japan's business succession tax system, which was modified to solve the problem of maintaining Japan's businesses after the passing of elderly operators, due to excessively
high taxes on gifts. This situation might also lead to unemployment among employees, a problem not widely discussed in Taiwan. The article points out the lack of discourse on similar issues in Taiwan and provides a reference and direction for improvement in Taiwan's inheritance tax law through comparison with Japanese law.

< Analyzing the Order of Property Rights Vesting in Urban Renewal ‘Change of Rights’—From the Jurisprudential Approach of ‘Consistency of the Legal Order’ > The author of the article is Researcher Wang-Sheng Chen. The article analyzes the problems arising from the contingent order of property rights vesting in the change of rights, specifically how to assess the legality, appropriateness and suitability of vesting rights after urban renewal, given that the urban renewal ordinance does not align with civil law regulations on the change of rights. The article discusses how to determine the legality
and appropriateness of renewing vesting rights, as well as the methodology of urban renewal change of rights, with the aim of achieving a comprehensive legal discussion.

The editorial board of CHENG KUNG LAW REVIEW will contact all the authors of this issue to authorize the OA (Open Access) of their articles, which will be published on our website on November 1. You are welcome to download and read the articles from our website.