Estate and Gift Tax Act Article 10
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 inherited and gifted properties shall be based on their market value at the time of the death of the heir or at the time of the donor making the gift; if the deceased is declared dead, the value of inherited and gifts properties shall be based on their market value on the day of death declared in the court judgment.For cases of death or gift occurrences that happened before the amendment of this Act on January 15th, 1995, and the case has not yet been assessed or become final, the valuation shall be conducted in accordance with the preceding paragraph after the amendment.The market value referred to in the first paragraph shall be determined as follows: for land, it shall be based on the assessed present value or assessed standard value; for houses, it shall be based on the standard value of houses; for the estimation of the market value of other properties not stipulated in this law, it shall be determined by the MOF.
中文原文 遺產及贈與稅法第10條
遺產及贈與財產價值之計算，以被繼承人死亡時或贈與人贈與時之時價為準；被繼承人如係受死亡之宣告者，以法院宣告死亡判決內所確定死亡日之時價為準。
本法中華民國八十四年一月十五日修正生效前發生死亡事實或贈與行為而尚未核課或尚未核課確定之案件，其估價適用修正後之前項規定辦理。
第一項所稱時價，土地以公告土地現值或評定標準價格為準；房屋以評定標準價格為準；其他財產時價之估定，本法未規定者，由財政部定之。
本法中華民國八十四年一月十五日修正生效前發生死亡事實或贈與行為而尚未核課或尚未核課確定之案件，其估價適用修正後之前項規定辦理。
第一項所稱時價，土地以公告土地現值或評定標準價格為準；房屋以評定標準價格為準；其他財產時價之估定，本法未規定者，由財政部定之。