Enforcement Rules of the Estate and Gift Tax Act Article 2
Where a debtor has been judged bankrupt or made a composition with his or her creditors according to the Bankruptcy Act or undergone rehabilitation and liquidation according to the Consumer Debt Clearance Act or has filed for reorganization according to the Company Act, thereby resulting in his failure to fully settle his or her obligations to creditors, the amount difference therefore exempted shall not constitute as a gift as referred to under Paragraph 1, Article 5 of the Act.
中文原文 遺產及贈與稅法施行細則第2條
債務人經依破產法和解、破產、依消費者債務清理條例更生、清算或依公司法聲請重整，以致債權人之債權無法十足取償者，其免除之差額部分，非本法第五條第一款之贈與。