Enforcement Rules of the Estate and Gift Tax Act Article 25
For movables including jewelries, antiques, artworks, books, and other objects of which the market price cannot be easily determined, experts may be hired for valuation.
中文原文 遺產及贈與稅法施行細則第25條
動產中珍寶、古物、美術品、圖書及其他不易確定其市價之物品，得由專家估定之。