The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 5
"Furniture," as used in Article 2, paragraph 1, subparagraph 6 of the Act, means desks and tables, chairs, cupboards, closets, and beds for everyday use, but not those defined as antiquities under the Cultural Heritage Preservation Act.
中文原文 特種貨物及勞務稅條例施行細則第5條
本條例第二條第一項第六款所稱家具，指供日常使用之桌、椅、櫥、櫃及床，屬文化資產保存法規定之古物者，不包括之。