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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:
House Tax Act<br> Article 2
Content:
Terms depicted in this Act are defined as follows:
1. The term “house” means a structure attached to land and used for business, work or residential purposes.
2. The term “structure that enhances the use value of the house” means other structures appended to the house subject to house tax that adds to the use value of the house. 
Visitor:2  Update:2024-03-01

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