The term “estate” or “property” depicted herein shall mean movables, real property and other rights and interests having value.
The term “gift” depicted herein shall mean an act where the donor offers to transfer his/her property gratuitously to the donee who in turn accepts the transfer.
“Continuous residence within the ROC” depicted herein shall mean the decedent or donor had any of the following situations:
(1)Maintaining a domicile in the ROC within two years prior to the event of death or making of gift.
(2)Residing inside the ROC without maintaining a domicile, but having stayed in the ROC more than 365 days within two years immediately prior to the event of death or making of gift, except for a foreigner who was employed by the ROC government to render a service and had only stayed in the ROC for a specific period of time. 
“Continuous residence outside the ROC” depicted herein shall mean residence condition not meeting the requirements set forth in the preceding paragraph.
The term “farmland” depicted herein shall mean land to which the Statute Governing Agricultural Development applies.