Estate and Gift Tax Act Article 55
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 enforcement rules of this Act shall be prescribed by the MOF.
中文原文 遺產及贈與稅法第55條
本法施行細則，由財政部定之。