Estate and Gift Tax Act Article 58
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.
Regarding the imposition of estate tax and gift tax, matters not provided for in this Act shall be governed by the provisions of other laws.
中文原文 遺產及贈與稅法第58條
關於遺產稅及贈與稅之課徵，本法未規定者，適用其他法律之規定。