Enforcement Rules of the Estate and Gift Tax Act Article 27
The value of a debt shall equal its amount. For debts bearing a pre-agreed interest rate, the amount of interest accrued for the period to the date of death of the decedent or the date on which the act of giving took place shall be added in determining the value of the debt.
中文原文 遺產及贈與稅法施行細則第27條
債權之估價，以其債權額為其價額。
其有約定利息者，應加計至被繼承人死亡日或贈與行為發生日止已經過期間之利息額。
其有約定利息者，應加計至被繼承人死亡日或贈與行為發生日止已經過期間之利息額。