財政部民國110年7月27日台財稅字第11004529190號

個人交易105年1月1日以後受贈取得之房屋、土地，依「所得稅法」第14條之4第1項規定計算房屋、土地交易所得時，其受贈該房屋、土地時所繳納之契稅、土地增值稅，屬其因取得該房屋、土地而支付之費用，得自房屋、土地交易所得中減除

MINISTRY OF FINANCE Order is hereby given, for the stipulation pursuant to Paragraph 1 of Article 14-4 of "Income Tax Act", which stipulates the following rule for the transaction of the house and land acquired through gift after 1st, January 2016: the deed tax and land value increment tax paid for the acquisition of the gift of the aforesaid house or land belong to the expenses; therefore, they may be deducted from the calculation of incomes from the house or land transaction