Estate and Gift Tax Act Article 1
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-09-11. Later amendments may not be reflected in the translation — please refer to the Chinese text.
In the event of the death of a Republic of China (hereinafter referred to as R.O.C.) national who habitually resides within the territory of the R.O.C. and leaves property behind, the estate tax shall be levied on all the estate both within and outside the territory of the R.O.C. in accordance with this Act.For R.O.C. nationals who habitually reside outside the territory of the R.O.C., as well as non-R.O.C. nationals, who, upon death, leave property within the territory of the R.O.C., the estate tax shall be levied on the estate within the territory of the R.O.C. in accordance with this Act.
中文原文 遺產及贈與稅法第1條
凡經常居住中華民國境內之中華民國國民死亡時遺有財產者，應就其在中華民國境內境外全部遺產，依本法規定，課徵遺產稅。
經常居住中華民國境外之中華民國國民，及非中華民國國民，死亡時在中華民國境內遺有財產者，應就其在中華民國境內之遺產，依本法規定，課徵遺產稅。
經常居住中華民國境外之中華民國國民，及非中華民國國民，死亡時在中華民國境內遺有財產者，應就其在中華民國境內之遺產，依本法規定，課徵遺產稅。