The Specifically Selected Goods and Services Tax Act Article 5
Under any of the following circumstances, a specifically selected good under Subparagraph 1 of Paragraph 1 of Article 2 will be exempt from the specifically selected goods and services tax:1. The owner and his/her spouse and lineal relatives of minor age, have only one unit of a building and the land associated with the unit, have completed household registration, with proof of actual residence, and during the holding period neither provide it for business use nor lease it out.2. The owner or his/her spouse under the preceding subparagraph purchases a unit of a building and the land associated with the unit, such that they now hold a total of two such units of buildings and land, and, within 1 year after the date on which transfer registration for the newly acquired building unit and land is completed, they sell the originally acquired building unit and land, or sell the newly acquired building unit and land because of a job transfer, involuntary separation from employment, or any other involuntary cause, and they remain, after the sale, in conformance with the requirements of the preceding subparagraph.3. The commodity is sold to or by a government at any level.4. Non-imposition of the land value increment tax has been approved.5. Land designated as reserved for public facilities under the Urban Planning Act is transferred prior to expropriation.6. A commodity obtained through inheritance or legacy is sold.7. A unit of a building is transferred for the first time after completion of construction by the business entity.8. The commodity is sold in a forced sale pursuant to the Compulsory Execution Act, Administrative Execution Act, or other law.9. The commodity is the subject of a disposition pursuant to Article 76 of the Banking Act or other law, or pursuant to an order of the competent authority for the relevant industry.10. An owner, using his or her own residence and land, demolishes and rebuilds or enters into a joint construction and allocation project with a business entity and sells his or her share.11. A unit of a renewed building and the share of land associated with the unit, which were obtained through distribution in an urban renewal project implemented through rights transformation pursuant to the Urban Renewal Act, are sold.12. Cases with proof of transactions not for short-term speculation were approved by the Ministry of Finance (hereinafter referred to as the MOF).Subparagraph 12 of the preceding paragraph shall be applicable to the cases not currently being assessed or pending final decision at the effective date of the amendment of this Act.
中文原文 特種貨物及勞務稅條例第5條
第二條第一項第一款所定之特種貨物，有下列情形之一，免徵特種貨物及勞務稅：
一、所有權人與其配偶及未成年直系親屬僅有一戶房屋及其坐落基地，辦竣戶籍登記並有自住事實，且持有期間無供營業使用或出租者。
二、符合前款規定之所有權人或其配偶購買房屋及其坐落基地，致共持有二戶房地，自完成新房地移轉登記之日起算一年內出售原房地，或因調職、非自願離職、或其他非自願性因素出售新房地，且出售後仍符合前款規定者。
三、銷售與各級政府或各級政府銷售者。
四、經核准不課徵土地增值稅者。
五、依都市計畫法指定之公共設施保留地尚未被徵收前移轉者。
六、銷售因繼承或受遺贈取得者。
七、營業人興建房屋完成後第一次移轉者。
八、依強制執行法、行政執行法或其他法律規定強制拍賣者。
九、依銀行法第七十六條或其他法律規定處分，或依目的事業主管機關命令處分者。
十、所有權人以其自住房地拆除改建或與營業人合建分屋銷售者。
十一、銷售依都市更新條例以權利變換方式實施都市更新分配取得更新後之房屋及其坐落基地者。
十二、確屬非短期投機經財政部核定者。
本條例修正施行時，尚未核課或尚未核課確定案件，適用前項第十二款規定。
一、所有權人與其配偶及未成年直系親屬僅有一戶房屋及其坐落基地，辦竣戶籍登記並有自住事實，且持有期間無供營業使用或出租者。
二、符合前款規定之所有權人或其配偶購買房屋及其坐落基地，致共持有二戶房地，自完成新房地移轉登記之日起算一年內出售原房地，或因調職、非自願離職、或其他非自願性因素出售新房地，且出售後仍符合前款規定者。
三、銷售與各級政府或各級政府銷售者。
四、經核准不課徵土地增值稅者。
五、依都市計畫法指定之公共設施保留地尚未被徵收前移轉者。
六、銷售因繼承或受遺贈取得者。
七、營業人興建房屋完成後第一次移轉者。
八、依強制執行法、行政執行法或其他法律規定強制拍賣者。
九、依銀行法第七十六條或其他法律規定處分，或依目的事業主管機關命令處分者。
十、所有權人以其自住房地拆除改建或與營業人合建分屋銷售者。
十一、銷售依都市更新條例以權利變換方式實施都市更新分配取得更新後之房屋及其坐落基地者。
十二、確屬非短期投機經財政部核定者。
本條例修正施行時，尚未核課或尚未核課確定案件，適用前項第十二款規定。