Estate and Gift Tax Act Article 59
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.
This Act shall come into effect from the date of its promulgation.The effective date of the articles of this Act amended on May 29, 2001, shall be determined by the Executive Yuan.
中文原文 遺產及贈與稅法第59條
本法自公布日施行。
本法九十年五月二十九日修正條文施行日期，由行政院定之。
本法九十年五月二十九日修正條文施行日期，由行政院定之。