內政部民國110年8月16日台內營字第1100811968號

有關「住宅法」第15條第1項住宅所有權人或未辦建物所有權第一次登記住宅且所有人不明之房屋稅納稅義務人及第23條第2項住宅所有權人免納綜合所得稅之規定，於110年6月間將住宅出租期間所獲之租金收入，其免納綜合所得稅之額度，每屋每月不得超過新臺幣15000元，自即日生效

MINISTRY OF THE INTERIOR Order is hereby given, for the stipulation pursuant to Paragraph 1 of Article 15 and Paragraph 2 of Article 23 of "Housing Act", which stipulates as follows: the rental income received by the house owners or the taxpayers of house tax for the houses that have never had ownership registered and the whereabouts of the owner is unknown in June 2021 are exempt from income tax; the amount of rental income exempted from income tax shall not exceed NTD15,000 per house each month (stipulation becomes effective from 16th, August 2021)