The Specifically Selected Goods and Services Tax Act Article 3
As used in this Act, the "sale of units of buildings, land, and specifically selected services within the territory of the Republic of China" respectively means the following:1. Units of buildings and land: The sale of any unit of a building or land located within the territory of the Republic of China.2. Specifically selected services: The sale of specifically selected services for use within the territory of the Republic of China.As used in this Act, "manufactured within the territory of the Republic of China" means that the manufacturer has registered within the territory of the Republic of China as a manufacturer subject to the specifically selected goods and services tax and manufactures specifically selected goods.The holding period referred to in Subparagraph 1 of Paragraph 1 of the preceding article means the period starting from the day on which the registration of transfer is completed, either before or after this Act comes into force, until the day on which a sale contract is entered into after this Act comes into force.
中文原文 特種貨物及勞務稅條例第3條
本條例所稱在中華民國境內銷售房屋、土地、特種勞務，分別指：
一、房屋、土地：銷售坐落在中華民國境內之房屋、土地。
二、特種勞務：銷售在中華民國境內使用之特種勞務。
本條例所稱在中華民國境內產製，指產製廠商於中華民國境內辦理特種貨物及勞務稅廠商登記且產製特種貨物。
前條第一項第一款所稱持有期間，指自本條例施行前或施行後完成移轉登記之日起計算至本條例施行後訂定銷售契約之日止之期間。
一、房屋、土地：銷售坐落在中華民國境內之房屋、土地。
二、特種勞務：銷售在中華民國境內使用之特種勞務。
本條例所稱在中華民國境內產製，指產製廠商於中華民國境內辦理特種貨物及勞務稅廠商登記且產製特種貨物。
前條第一項第一款所稱持有期間，指自本條例施行前或施行後完成移轉登記之日起計算至本條例施行後訂定銷售契約之日止之期間。