Enforcement Rules of the Estate and Gift Tax Act Article 10-3
Dependent siblings or grandparents as set forth under Subparagraph 5, Paragraph 1 of Article 17 of the Act shall refer to the following:1. The decedent’s siblings under the age of majority; or above the age of majority remaining dependent due to school attendance, mental or physical disability, or inability to make a living on their own.2. The decedent’s grandparents above the age of sixty (60); or under sixty (60) years of age yet dependent due to inability to make a living on their own.
中文原文 遺產及贈與稅法施行細則第10-3條
本法第十七條第一項第五款所稱受扶養之兄弟姊妹、祖父母係指：
一、被繼承人之兄弟姊妹未成年，或已成年而因在校就學，或因身心障礙，或因無謀生能力，受被繼承人扶養者。
二、被繼承人之祖父母年滿六十歲，或未滿六十歲而無謀生能力，受被繼承人扶養者。
一、被繼承人之兄弟姊妹未成年，或已成年而因在校就學，或因身心障礙，或因無謀生能力，受被繼承人扶養者。
二、被繼承人之祖父母年滿六十歲，或未滿六十歲而無謀生能力，受被繼承人扶養者。