Enforcement Rules of the Estate and Gift Tax Act Article 21
Where the decedent is declared dead by a court judgment, the period specified under Article 23 of the Act for estate tax declaration shall begin from the date such judgment is declared.
中文原文 遺產及贈與稅法施行細則第21條
本法第二十三條規定之遺產稅申報期間，如被繼承人為受死亡之宣告者，應自判決宣告之日起計算。