For death benefits of life insurance and the confirmed annuity of annuity insurance paid to the designated beneficiary after the death of the insured, it has been stipulated in Article 112 of the Insurance Act that the insured amount shall not be treated as part of the insured's estate. Nonetheless, the matters involving evasion of the estate tax and other taxation, the competent authority may still process according to the relevant taxation act or the principles of substantive taxation specified in Article 12-1.