The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 12
"A unit of a building is transferred for the first time after completion of construction by a business entity," as used in Article 5, subparagraph 7 of the Act, means conformance with the circumstances of any of the following subparagraphs:1. A business entity sells a unit of a building, which it built on its own land, and the share of land associated with the unit.2. A business entity sells a unit of a building and the share of land associated with the unit that has been allocated to the business entity in a joint construction and allocation project with another party.3. A business entity sells a unit of a building that it built in partnership with the landowner and the share of land associated with the unit and concurrently sold with the unit.4. A business entity, in a joint construction and allocation project with another business entity, sells a unit of a building and the share of land associated with the unit that have been repurchased as stipulated under a repurchase agreement.5. A business entity sells a unit of a building and the share of land associated with the unit that have been returned from a previous sale.
中文原文 特種貨物及勞務稅條例施行細則第12條
本條例第五條第七款所稱營業人興建房屋完成後第一次移轉，指符合下列各款情形之一者：
一、營業人銷售以其自有土地興建之房屋及其坐落基地。
二、營業人銷售合建分屋所分得之房屋及其坐落基地。
三、營業人銷售與土地所有權人合作興建之房屋及併同該房屋銷售之坐落基地。
四、營業人銷售與其他營業人合建分屋經約定附買回條件而依約買回之房屋及其坐落基地。
五、營業人銷售銷貨退回之房屋及其坐落基地。
一、營業人銷售以其自有土地興建之房屋及其坐落基地。
二、營業人銷售合建分屋所分得之房屋及其坐落基地。
三、營業人銷售與土地所有權人合作興建之房屋及併同該房屋銷售之坐落基地。
四、營業人銷售與其他營業人合建分屋經約定附買回條件而依約買回之房屋及其坐落基地。
五、營業人銷售銷貨退回之房屋及其坐落基地。