進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Standards for the Recognition of Owner-Occupied Houses and of the Status of an Individual to Rent Premises for Public-Welfare Purposes<br> Article 2
Content:
Residential houses owned by an individual shall be regarded as the houses used for residential purpose by the owner, provided that
1. The house is not for rent;
2. The house owner or his/her spouse or his/her lineal relative resides in the house;
3. The total number of houses owned by a married couple or their minor children, which can be regarded as houses used for a residential purpose by the owner(s), shall not exceed three.
 Update:2022-09-14

Back Home TOP
:::
列印
置頂