Enforcement Rules of the Income Tax Act Article 17-1
Holding over one year as stated in Category 7, Paragraph 1, Article 14 of the Act refers to cases where there has been a period of over one year from the day of acquisition to the day of transfer.
中文原文 所得稅法施行細則第17-1條
本法第十四條第一項第七類所稱持有滿一年以上，指自取得之日起算至轉讓之日止，滿一年以上。