Enforcement Rules of the Estate and Gift Tax Act Article 30
For prepaid rentals, the leasehold value shall be the rental amount for the remaining lease period derived from proportionately assigning the pre-paid amount to the duration of the lease. Where a deposit was paid, the amount of the deposit shall be used for leasehold valuation.
中文原文 遺產及贈與稅法施行細則第30條
預付租金，應就該預付租金額按租期比例計算其賸餘期間之租金額，為其承租權之價額，但付押金者，應按押金額計算之。