財政部民國111年10月6日台財稅字第11104647190號

核釋個人交易105年1月1日以後依「土地徵收條例」經廢止徵收發還之土地，依「所得稅法」第4條之4及第14條之4規定計算土地交易所得，該土地之取得日、持有期間及取得成本認定相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule regarding the determination of the date of acquisition, holding period and acquisition cost of land, which has been returned due to the revocation of expropriation in accordance with "Land Expropriation Act" on or after 1st, January 2016, for the calculation of income derived from transactions of the aforesaid land incurred by an individual in accordance with Article 4-4 and 14-4 of "Income Tax Act"