Estate and Gift Tax Act Article 4

In this Act, 'property' refers to movable property, immovable property, and all other rights with property value.In this Act, 'gift' refers to the act whereby the owner of property gratuitously transfers it to another person with the consent of the latter, thus becoming effective.In this Act, 'habitual residence within the territory of the R.O.C.' refers to the following circumstances of the decedent or donor:1.Having a domicile within the territory of the R.O.C. within two years prior to the occurrence of death or the act of gifting.2.Having a residence within the territory of the R.O.C. without a domicile, and the total duration of residence within the territory of the R.O.C. within two years prior to the occurrence of death or the act of gifting exceeds 365 days. However, individuals employed by the government of the R.O.C. for specific periods of residence within the territory of the R.O.C., this provision does not apply.In this Act, 'habitual residence outside the territory of the R.O.C.' refers to individuals who do not meet the criteria for habitual residence within the territory of the R.O.C. as stipulated in the preceding paragraph.In this Act, 'agricultural land' shall be subject to the provisions of the Agricultural Development Act.