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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:
Land Tax Act<br> Article 9
Content:
The term “self-use residential land” herein means residential land under which the landowner or his/her spouse and/or relatives of direct lineage have their household registration and such land is not rented or used for business purpose.
 Update:2018-04-23

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