Enforcement Rules of the Estate and Gift Tax Act Article 15
In the event that a military, police, or public service personnel died of duty related causes, his heir shall submit the Death on Duty Certificate issued by the institution where the decedent was employed to request for doubling tax exemption amount as specified in the second half of Paragraph 1, Article 18 of the Act.
中文原文 遺產及贈與稅法施行細則第15條
被繼承人為軍、警、公教人員，因執行任務死亡，而依本法第十八條第一項後段加倍減除其免稅額者，繼承人應提出被繼承人死亡時，服務機關出具之執行任務死亡證明書。