Estate and Gift Tax Act Article 14
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 gross estate shall include all of the decedent's property as stipulated in Article 1 at the time of his death, and the value calculated in accordance with Article 10. However, properties that are not included in the gross estate as stipulated in Article 16 are not included.