Enforcement Rules of the Estate and Gift Tax Act Article 32

For emphyteusis (right of lease in perpetuity), the value shall be five (5) times of the annual land rent payable.

中文原文遺產及贈與稅法施行細則第32條

永佃權價值之計算，均依一年應納佃租額之五倍為標準。

English translation for reference only; the Chinese text prevails. Not legal advice.