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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Income Tax Act
Article 4-4
Content:
From January 1, 2016, an individual or a profit-seeking enterprise who has any income derived from transactions of house, the share of land associated with the house or any land which can be issued a construction permit (hereinafter referred to as the “house and land") which comply with any one of the following conditions, shall be subject to assessment of income tax in accordance with the provisions of Article 14-4 to 14-8 and Article 24-5 of this Act:
1.The transferred house and land are acquired on or after the following day of January 1, 2014, and have been held for a period of no more than 2 years.
2.The transferred house and land are acquired on or after January 1, 2016.
For an individual who acquires the right to use a house by creation of superficies , the transactions of the right shall be regarded as the transactions of the house in the preceding Paragraph.
The land provided in Paragraph 1 shall be exempt from application of Subparagraph 16, Paragraph 1, Article 4 of this Act; the house provided in Paragraph 1 shall exclude farmhouses built in accordance with the Agricultural Development Act.
Visitor:2  Update:2018-04-19

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