Estate and Gift Tax Act Article 42
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.
When land administration authorities and other government agencies, or public and private enterprises, handle the transfer registration of property inherited or gifted, they shall notify the parties involved to provide a copy of the tax payment certificate, tax exemption certificate, certificate of exclusion from the gross estate, certificate of exclusion from the total gifts, or certificate of consent to transfer, as issued by the tax authority. If these documents cannot be provided, the transfer registration shall not be processed.
中文原文 遺產及贈與稅法第42條
地政機關及其他政府機關，或公私事業辦理遺產或贈與財產之產權移轉登記時，應通知當事人檢附稽徵機關核發之稅款繳清證明書，或核定免稅證明書或不計入遺產總額證明書或不計入贈與總額證明書，或同意移轉證明書之副本；其不能繳附者，不得逕為移轉登記。