Enforcement Rules of the Estate and Gift Tax Act Article 3
The exemption without consideration from obligation of a guarantor paying debts on behalf of the principal debtor out of his liability as guarantor shall be deemed as a gift. However, if the principal debtor has declared bankruptcy, the guarantor’s assumption of debt shall not be considered a gift.For debtors undertaking joint and several obligations in debt for the purpose of debt guarantee, the provisions set forth under the preceding paragraph shall apply.
中文原文 遺產及贈與稅法施行細則第3條
保證人因履行保證責任，而代主債務人清償債務並無償免除其債務者，應以贈與論。
但主債務人宣告破產者，保證人之代償行為不視為贈與。
以保證債務為目的而為連帶債務人者，仍適用前項規定。
但主債務人宣告破產者，保證人之代償行為不視為贈與。
以保證債務為目的而為連帶債務人者，仍適用前項規定。