Estate and Gift Tax Act Article 12
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.
All amounts prescribed in this Act shall be denominated in New Taiwan Dollar (NTD).
中文原文 遺產及贈與稅法第12條
本法規定之各種金額，均以新臺幣為單位。