Estate and Gift Tax Act Article 10-2
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.
The calculation of the value of the right subject to gift tax in accordance with the provisions of Article 5-1 shall be done in accordance with the following provisions:1.For rights enjoying all trust benefits, when the trust benefits are in monetary form, the trust amount shall be the value of the rights subject to gift tax; when the trust benefits are assets other than money, the fair market value of the trust property at the time of gift shall be used as the basis.2.For rights enjoying trust benefits other than profits, when the trust benefit is in monetary form, the trust amount shall be calculated based on the present value of benefit at the interest rate of one-year fixed deposit compounded annually from the time of gift to the time of receiving trust benefit, as determined by the Postal Remittance and Saving banks at the time of gift. When the trust benefit is property other than money, the market value of the trust property at the time of gift shall be used to calculate the present value at the interest rate of one-year fixed deposit compounded annually from the time of gift to the time of receiving trust benefit, as determined by the Postal Remittance and Saving banks at the time of gift.3.For rights enjoying the profit-bearing portion of the trust benefit, the amount shall be based on either the trust amount or the market value of the trust property at the time of gift, minus the value calculated according to the preceding paragraph. However, if the profits is paid on government bonds, corporate bonds, financial debenture, or other fixed-interest-bearing securities, the calculation of the value shall be the present value of annual interest calculated with compounded annually at the interest rate of one-year fixed deposit, as determined by the Postal Remittance and Saving banks at the time of gift.4.For rights enjoying trust benefits paid in fixed amounts periodically, the calculation shall be based on the total present value calculated at the interest rate of one-year fixed deposit compounded annually. For rights enjoying trust benefits after deducting periodic payments, the calculation shall be based on the market value of the trust property at the time of gift minus the value calculated according to the preceding provision.5.For rights enjoying part of trust benefits as specified in the preceding four subparagraphs, the calculation shall be based on the proportion of benefits enjoyed vis-a-vis total benefits.
中文原文 遺產及贈與稅法第10-2條
依第五條之一規定應課徵贈與稅之權利，其價值之計算，依左列規定估定之：
一、享有全部信託利益之權利者，該信託利益為金錢時，以信託金額為準；信託利益為金錢以外之財產時，以贈與時信託財產之時價為準。
二、享有孳息以外信託利益之權利者，該信託利益為金錢時，以信託金額按贈與時起至受益時止之期間，依贈與時郵政儲金匯業局一年期定期儲金固定利率複利折算現值計算之；信託利益為金錢以外之財產時，以贈與時信託財產之時價，按贈與時起至受益時止之期間，依贈與時郵政儲金匯業局一年期定期儲金固定利率複利折算現值計算之。
三、享有孳息部分信託利益之權利者，以信託金額或贈與時信託財產之時價，減除依前款規定所計算之價值後之餘額為準。
但該孳息係給付公債、公司債、金融債券或其他約載之固定利息者，其價值之計算，以每年享有之利息，依贈與時郵政儲金匯業局一年期定期儲金固定利率，按年複利折算現值之總和計算之。
四、享有信託利益之權利為按期定額給付者，其價值之計算，以每年享有信託利益之數額，依贈與時郵政儲金匯業局一年期定期儲金固定利率，按年複利折算現值之總和計算之；享有信託利益之權利為全部信託利益扣除按期定額給付後之餘額者，其價值之計算，以贈與時信託財產之時價減除依前段規定計算之價值後之餘額計算之。
五、享有前四款所規定信託利益之一部者，按受益比率計算之。
一、享有全部信託利益之權利者，該信託利益為金錢時，以信託金額為準；信託利益為金錢以外之財產時，以贈與時信託財產之時價為準。
二、享有孳息以外信託利益之權利者，該信託利益為金錢時，以信託金額按贈與時起至受益時止之期間，依贈與時郵政儲金匯業局一年期定期儲金固定利率複利折算現值計算之；信託利益為金錢以外之財產時，以贈與時信託財產之時價，按贈與時起至受益時止之期間，依贈與時郵政儲金匯業局一年期定期儲金固定利率複利折算現值計算之。
三、享有孳息部分信託利益之權利者，以信託金額或贈與時信託財產之時價，減除依前款規定所計算之價值後之餘額為準。
但該孳息係給付公債、公司債、金融債券或其他約載之固定利息者，其價值之計算，以每年享有之利息，依贈與時郵政儲金匯業局一年期定期儲金固定利率，按年複利折算現值之總和計算之。
四、享有信託利益之權利為按期定額給付者，其價值之計算，以每年享有信託利益之數額，依贈與時郵政儲金匯業局一年期定期儲金固定利率，按年複利折算現值之總和計算之；享有信託利益之權利為全部信託利益扣除按期定額給付後之餘額者，其價值之計算，以贈與時信託財產之時價減除依前段規定計算之價值後之餘額計算之。
五、享有前四款所規定信託利益之一部者，按受益比率計算之。