Estate and Gift Tax Act Article 17-1
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.
If the spouse of the deceased declares the right to claim for the distribution of the remainder of the property under Article 1030-1 of the Civil Code, the taxpayer may apply to the tax authority to deduct it from the gross estate.If the taxpayer fails to pay the property in the amount of the claim to the spouse of the deceased within one year from the date of issuance of the tax payment certificate or tax exemption certificate by the tax authority, the tax authority shall, within five years from the day following the expiration of the aforementioned period, recover the outstanding tax for the unpaid portion.
中文原文 遺產及贈與稅法第17-1條
被繼承人之配偶依民法第一千零三十條之一規定主張配偶剩餘財產差額分配請求權者，納稅義務人得向稽徵機關申報自遺產總額中扣除。
依第十五條第一項第一款規定併入被繼承人遺產總額課稅之受贈財產，於計算前項配偶剩餘財產差額分配請求權之扣除數額時，視為被繼承人現存財產。
納稅義務人未於稽徵機關核發稅款繳清證明書或免稅證明書之日起算一年內，給付依民法第一千零三十條之一規定請求權金額之財產予被繼承人之配偶者，稽徵機關應於前述期間屆滿之次日起算五年內，就未給付部分追繳應納稅賦。
前述納稅義務人應實際給付請求權金額之財產，不得以依第十五條第一項第一款規定併入被繼承人遺產總額課稅之受贈財產作為納稅義務人履行該給付義務之財產。
依第十五條第一項第一款規定併入被繼承人遺產總額課稅之受贈財產，於計算前項配偶剩餘財產差額分配請求權之扣除數額時，視為被繼承人現存財產。
納稅義務人未於稽徵機關核發稅款繳清證明書或免稅證明書之日起算一年內，給付依民法第一千零三十條之一規定請求權金額之財產予被繼承人之配偶者，稽徵機關應於前述期間屆滿之次日起算五年內，就未給付部分追繳應納稅賦。
前述納稅義務人應實際給付請求權金額之財產，不得以依第十五條第一項第一款規定併入被繼承人遺產總額課稅之受贈財產作為納稅義務人履行該給付義務之財產。