Enforcement Rules of the Estate and Gift Tax Act Article 10-1
For the year gap to turning the age of majority as referred to under Subparagraph 2 and Subparagraph 5, Paragraph 1, Article 17 of the Act, a gap or a year difference less than one (1) year shall be calculated as one (1) year.
中文原文 遺產及贈與稅法施行細則第10-1條
本法第十七條第一項第二款及第五款所稱距屆滿成年之年數，不滿一年或餘數不滿一年者，以一年計算。