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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:
The Enforcement Rules of the Estate and Gift Tax Act
Article 43-1
Content:
The taxed property located in the ROC as referred to in Paragraph 4, Article 30 of the Act shall mean the property included in the total taxable amount of the present estate or gift which is located in the ROC according to the Act and with an estate or gift tax already levied thereupon.
 Update:2018-04-23

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