財政部民國108年9月11日台財稅字第10804008540號

核釋「所得稅法」第4條之4有關個人105年1月1日以後交易因受遺贈取得之房屋土地課徵所得稅規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 4-4 of "Income Tax Act", which stipulates rules regarding the imposition of income tax for an individual who has any income derived from transactions of inherited house or land after 1st, January 2016