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Article 26 If a decedent's estate is partitioned, half of the joint property acquired by the spouses in the course of their matrimonial life shall, unless otherwise agreed upon, be first allotted to the surviving spouse as his or her own property; the rem
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第二十六条夫妻在婚姻关系存续期间所得的共同所有的财产，除有约定的以外，如果分割遗产，应当先将共同所有的财产的一半分出为配偶所有，其余的为被继承人的遗产。 |
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Article 26 If a foreign insurance institution intends to terminate its representative office's operation, it shall submit a letter of application addressed to the Chairman of CIRC, and signed by its Chairman of the Board of Directors or General Manager of
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第二十六条代表机构撤销的，应当由代表机构向中国保监会申请，并提交由其所代表的外国保险机构董事长或者总经理签署的致中国保监会主席的申请书。 |
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Article 26 In case a third party has legally possessed the chattel prior to the establishment or alienation of a chattel's real right, the person assuming the obligation of delivery may, instead of delivery, alien the right to request the third party to r
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第二十六条动产物权设立和转让前，第三人依法占有该动产的，负有交付义务的人可以通过转让请求第三人返还原物的权利代替交付。 |
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Article 26 In case an enterprise with foreign investment, foreign enterprise or withholding agent has a dispute over the tax with the tax authority, it must pay the tax first in accordance with the provisions and then may, within 60 days after receiving t
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第二十六条外商投资企业、外国企业或者扣缴义务人同税务机关在纳税上发生争议时，必须先依照规定纳税，然后可在收到税务机关填发的纳税凭证之日起六十日内向上一级税务机关申请复议。 |
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Article 26 In conducting general surveys and prospecting for special fragile nonmetallic minerals, fluid minerals, combustible, explosive and soluble minerals and minerals containing radioactive elements, methods prescribed by the relevant departments und
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第二十六条普查、勘探易损坏的特种非金属矿产、流体矿产、易燃易爆易溶矿产和含有放射性元素的矿产，必须采用省级以上人民政府有关主管部门规定的普查、勘探方法，并有必要的技术装备和安全措施。 |
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Article 26 In respect of any person who prevents the State security organ with willful intend from carrying out tasks for State security pursuant to law and thereby causes personal injuries or property damage or losses to the functionary of the State secu
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第二十六条故意阻碍国家安全机关依法执行国家安全工作任务，造成国家安全机关工作人员人身伤害或者财物损失的，应当依法承担赔偿责任，并由司法机关或者国家安全机关依照《国家安全法》第二十七条第二款的规定予以处罚。 |
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Article 26 Leading members of local authorities, departments or units who alter statistical data without authorization, or fabricate statistical data, or compel or prompt statistics institutions or statisticians to tamper with or fabricate statistical dat
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第二十六条地方、部门、单位的领导人自行修改统计资料、编造虚假数据或者强令、授意统计机构、统计人员篡改统计资料或者编造虚假数据的，依法给予行政处分，并由县级以上人民政府统计机构予以通报批评。 |
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Article 26 No excavation of sand, dike and dam construction, dumping of rubbish, reduction or expansion of river-beds, or demolition operations may be carried out within 200m either upstream or downstream of large highway bridges and highway ferries.
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第二十六条不得在大型公路桥梁和公路渡口的上、下游各二百米范围内采挖沙石、修筑堤坝、倾倒拉圾、压缩或者扩宽河床、进行爆破作业。 |
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Article 26 Passenger fares, tariffs for goods, parcels and luggage, and the items and rates of miscellaneous charges for passenger and goods transport, must be announced by public notice; the same shall not go into effect before being so announced.
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第二十六条铁路的旅客票价，货物、包裹、行李的运价，旅客和货物运输杂费的收费项目和收费标准，必须公告；未公告的不得实施。 |
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Article 26 People's governments at various levels and agricultural production and operation organizations shall establish and perfect the management system of irrigation and water conservancy works, develop water-saving irrigation facilities, strictly con
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第二十六条各级人民政府和农业生产经营组织应当建立、健全农田水利设施的管理制度，发展节水型的灌溉设施，严格控制非农业建设占用灌溉水源，禁止任何组织和个人非法占用或者毁损农田水利设施。 |
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Article 26 Permanent residents of the Hong Kong Special Administrative Region shall have the right to vote and the right to stand for election in accordance with law.
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第二十六条香港特别行政区永久性居民依法享有选举权和被选举权。 |
