Article 24 of the Regulations on the Management of Housing Provident Fund in the State Council stipulates that employees can withdraw the storage balance in the housing provident fund account in any of the following circumstances: (1) purchasing, building, renovating or overhauling their own houses; (2) retirement; (three) completely lose the ability to work, and terminate the labor relationship with the unit; (four) the city or county where the household registration has moved out or settled abroad; (5) Repaying the principal and interest of the house purchase loan; (six) the rent exceeds the prescribed proportion of family wage income. In accordance with the provisions of items (2), (3) and (4) of the preceding paragraph, the employee housing provident fund account shall be cancelled at the same time. If an employee dies or is declared dead, the employee's heirs and legatees may withdraw the storage balance in the employee's housing provident fund account; If there is no heir or legatee, the storage balance in the employee housing provident fund account shall be included in the value-added income of the housing provident fund. According to the above provisions, the housing provident fund can be inherited. We find that some property may only be kept by heirs, but they don't actually have ownership. Such property cannot be regarded as the legitimate property of citizens, and it will be inherited by the heirs after death. As for what property can be inherited as an inheritance, the above article lists it for everyone according to the provisions of the inheritance law. It is particularly important to note that the personal interests contracted by citizens according to law can also be inherited according to regulations.