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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
The Enforcement Rules of the Land Tax Act
Article 4
Content:
The self-use residential land as referred to under Article 9 of the Act shall be limited to those on which the buildings/improvements are owned by the land owners themselves or by their spouses or lineal relatives.
 Update:2018-04-23

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