Enforcement Rules of the Estate and Gift Tax Act Article 13
In the event that the heir is unable to provide proof of the usage of any debt raised, property sold, or deposit withdrawn during the period when the decedent was unable to attend business or handle affairs on his own due to severe illness prior to his death, said borrowing, money received, or deposit shall be included in the calculation of the taxable estate.
中文原文 遺產及贈與稅法施行細則第13條
被繼承人死亡前因重病無法處理事務期間舉債、出售財產或提領存款，而其繼承人對該項借款、價金或存款不能證明其用途者，該項借款、價金或存款，仍應列入遺產課稅。