Estate and Gift Tax Act Article 9
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.
Properties within or outside the territory of the R.O.C. as referred to in Articles 1 and 3 shall be determined based on the location of the property at the time of the death of the deceased or at the time of gifting by the donor:1.Movable properties, real estate and rights attached to real estate shall be based on the location of the movable property or real estate. However, for ships, vehicles, and aircraft, the location are located at the jurisdiction of the registry for ships, vehicles, or aircraft.2.Mining rights are located at the location of the mining area or mine.3.Fishing rights are located at the location of the administrative jurisdiction.4.Patent rights, trademark rights, copyright, and publishing rights are located at the location of the registration authority.5.Other business-related rights are located at the location of the business.6.Deposits and entrustments accepted by financial institutions are located at the location of the financial institution's office or business premises.7.Claims are located at the habitual residence of the debtor or the location of the debtor's office or business premises.8.Government bonds, corporate bonds, stocks, or investments are located at the location of the issuing authority or the principal office of the invested enterprise.9.Rights and interests related to trusts are located at the location of the office or business premises of the trust enterprise.If there is any uncertainty in the determination of the location of properties not covered in the preceding subparagraphs, it shall be determined by the Ministry of Finance（hereinafter referred to as the MOF）.
中文原文 遺產及贈與稅法第9條
第一條及第三條所稱中華民國境內或境外之財產，按被繼承人死亡時或贈與人贈與時之財產所在地認定之：
一、動產、不動產及附著於不動產之權利，以動產或不動產之所在地為準。
但船舶、車輛及航空器，以其船籍、車輛或航空器登記機關之所在地為準。
二、礦業權，以其礦區或礦場之所在地為準。
三、漁業權，以其行政管轄權之所在地為準。
四、專利權、商標權、著作權及出版權，以其登記機關之所在地為準。
五、其他營業上之權利，以其營業所在地為準。
六、金融機關收受之存款及寄託物，以金融機關之事務所或營業所所在地為準。
七、債權，以債務人經常居住之所在地或事務所或營業所所在地為準。
八、公債、公司債、股權或出資，以其發行機關或被投資事業之主事務所所在地為準。
九、有關信託之權益，以其承受信託事業之事務所或營業所所在地為準。
前列各款以外之財產，其所在地之認定有疑義時，由財政部核定之。
一、動產、不動產及附著於不動產之權利，以動產或不動產之所在地為準。
但船舶、車輛及航空器，以其船籍、車輛或航空器登記機關之所在地為準。
二、礦業權，以其礦區或礦場之所在地為準。
三、漁業權，以其行政管轄權之所在地為準。
四、專利權、商標權、著作權及出版權，以其登記機關之所在地為準。
五、其他營業上之權利，以其營業所在地為準。
六、金融機關收受之存款及寄託物，以金融機關之事務所或營業所所在地為準。
七、債權，以債務人經常居住之所在地或事務所或營業所所在地為準。
八、公債、公司債、股權或出資，以其發行機關或被投資事業之主事務所所在地為準。
九、有關信託之權益，以其承受信託事業之事務所或營業所所在地為準。
前列各款以外之財產，其所在地之認定有疑義時，由財政部核定之。