Standards of Withholding Rates for Various Incomes Article 8
Where a beneficiary prescribed in Paragraph 3 of Article 3-4 of the ITA is not specified or not in existence yet, the tax shall be declared and paid according to a withholding rate of 20% for the income calculated in accordance with the pertinent regulations. However, when considering the amount of income arising from disposition of the house, land, the right to use a house, the presale house with its building location, shares, or capital in Article 4-4 of the ITA by the trustee which is calculated in accordance with Paragraph 3, Article 14-4 of the ITA, the tax shall then be declared and paid in accordance with the following withholding rate according to the holding period of the house, land, the right to use a house, the presale house with its building location, shares, or capital:1. The withholding rate shall be 45% if the holding period is no more than 2 years.2. The withholding rate shall be 35% if the holding period is more than 2 years but no more than 5 years.3. The withholding rate shall be 20% if the holding period is more than 5 years but no more than 10 years.4. The withholding rate shall be 15% if the holding period is more than 10 years.5. House and Land, of which the house is built in partnership with a business entity and the share of land associated with the unit has been held for a period of no more than 5 years shall be taxed at 20%.6. House and the share of land associated with the house that are transferred for the first time after the completion of construction and have been held for a period of no more than 5 years, where the house and land are acquired through participation in urban renewal by providing land, legal buildings, other rights, or capital in accordance with the Urban Renewal Act or the participation in reconstruction in accordance with the Statute for Expediting Reconstruction of Urban Unsafe and Old Buildings shall be taxed at 20%.
中文原文 各類所得扣繳率標準第8條
本法第三條之四第三項規定之受益人不特定或尚未存在者，其依規定計算之所得，按百分之二十扣繳率申報納稅。
但受託人交易本法第四條之四規定之房屋、土地、房屋使用權、預售屋及其坐落基地、股份或出資額，其依本法第十四條之四第三項規定計算之餘額，應依其持有該房屋、土地、房屋使用權、預售屋及其坐落基地、股份或出資額之期間，按下列扣繳率申報納稅：
一、持有期間在二年以內者，為百分之四十五。
二、持有期間超過二年，未逾五年者，為百分之三十五。
三、持有期間超過五年，未逾十年者，為百分之二十。
四、持有期間超過十年者，為百分之十五。
五、因提供土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，為百分之二十。
六、因提供土地、合法建築物、他項權利或資金，依都市更新條例參與都市更新，或依都市危險及老舊建築物加速重建條例參與重建，於興建房屋完成後取得之房屋及其坐落基地第一次移轉且其持有期間在五年以下者，為百分之二十。
但受託人交易本法第四條之四規定之房屋、土地、房屋使用權、預售屋及其坐落基地、股份或出資額，其依本法第十四條之四第三項規定計算之餘額，應依其持有該房屋、土地、房屋使用權、預售屋及其坐落基地、股份或出資額之期間，按下列扣繳率申報納稅：
一、持有期間在二年以內者，為百分之四十五。
二、持有期間超過二年，未逾五年者，為百分之三十五。
三、持有期間超過五年，未逾十年者，為百分之二十。
四、持有期間超過十年者，為百分之十五。
五、因提供土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，為百分之二十。
六、因提供土地、合法建築物、他項權利或資金，依都市更新條例參與都市更新，或依都市危險及老舊建築物加速重建條例參與重建，於興建房屋完成後取得之房屋及其坐落基地第一次移轉且其持有期間在五年以下者，為百分之二十。