Enforcement Rules of the Estate and Gift Tax Act Article 19
The deed tax and land value incremental tax paid from the transfer of immovable gifts may be deducted from the total taxable gifts.
中文原文 遺產及贈與稅法施行細則第19條
不動產贈與移轉所繳納之契稅或土地增值稅得自贈與總額中扣除。