財政部民國110年1月4日台財稅字第10900652180號

核釋遺囑信託房地准依「土地稅法」第9條及「房屋稅條例」第5條規定按自住用稅率課徵地價稅及房屋稅之符合要件

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 9 of "Land Tax Act" and Article 5 of "House Tax Act", which stipulates the requirement that the taxation of land value tax or house tax on the house or land held in a testamentary trust may subject to the tax rates for self-use residence