Estate and Gift Tax Act Article 58-2
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.
After the implementation of the amendments to this law on April 25, 2017, the portion of estate tax and gift tax revenues collected at rates exceeding 10% but not exceeding 20%, as prescribed in Article 13 and the first paragraph of Article 19, shall be allocated to the special fund established under the Long-Term Care Services Act and used for long-term care service expenditures. These revenues shall not be subject to the provisions of the Act Governing the Allocation of Government Revenues and Expenditures.