The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 13
"An owner, using his or her own residence and land, enters into a joint construction and allocation project with a business entity and sells his or her share" as used in Article 5, subparagraph 10 of the Act, includes the circumstance in which an owner transfers title to land to a business entity and the owner then sells a share of the building and associated land that the owner obtains in exchange for the transfer of the land title.
中文原文 特種貨物及勞務稅條例施行細則第13條
本條例第五條第十款所定所有權人以其自住房地與營業人合建分屋銷售，包括所有權人移轉土地與營業人及所有權人銷售所分得之房屋及其坐落基地之情形。