Enforcement Rules of the Estate and Gift Tax Act Article 21-1
Where a final judgment has been adjudicated determining the property owned by the decedent after the death of the decedent, an estate tax return reporting the property left by the decedent shall be refiled by the taxpayer within six(6) months from the date of final judgment rendered by the court.
中文原文 遺產及贈與稅法施行細則第21-1條
被繼承人死亡後始經法院判決確定為其所有之財產，遺產稅之納稅義務人應自判決確定之日起六個月內補申報遺產稅。