Enforcement Rules of the Estate and Gift Tax Act Article 1
These Rules are enacted pursuant to the provisions of Article 55 of the Estate and Gift Tax Act (hereinafter the Act).
中文原文 遺產及贈與稅法施行細則第1條
本細則依遺產及贈與稅法（以下簡稱本法）第五十五條制定之。
English translation for reference only; the Chinese text prevails. Not legal advice.