Enforcement Rules of the Estate and Gift Tax Act Article 34
The value of fishing rights and mining rights shall be determined according to the years remaining as follows:1.For a remaining period of less than one (1) year, the value shall be the amount of the additional benefit.2.For a remaining period of one (1) year up to three (3) years, the value shall be double the amount of the additional benefit.3.For a remaining period of three (3) years up to five (5) years, the value shall be three (3) times the amount of the additional benefit.4.For a remaining period of five (5) years up to seven (7) years, the value shall be four (4) times the amount of the additional benefit.5.For a remaining period of seven (7) years up to twelve (12) years, the value shall be six (6) times the amount of the additional benefit.6.For a remaining period of twelve (12) years up to sixteen (16) years, the value shall be seven (7) times the amount of the additional benefit.7.For a remaining period exceeding sixteen (16) years, the value shall be eight (8) times the amount of the additional benefit.The additional benefit amount as referred to in the preceding paragraph shall be determined by deducting the regular benefit amount, derived from the actual paid-in capital plus interest calculated at an annual interest rate of ten per cent (10%), from the average net income of such rights over the most recent three (3) years. For native mining pits without any right established thereuner or fisheries without having obtained the proper license that have no time limit and therefore cannot be seen as having a mining or fishing right, the value shall be the original price restored from dividing operating income by a five per cent (5%) weekly rate.For mining and fishing rights, the estate and gift tax shall be levied only in accordance with the provisions set forth under the two preceding paragraphs. The trade name carried on by the business established thereunder shall no longer be subject to estate or gift tax payment.
中文原文 遺產及贈與稅法施行細則第34條
礦業權、漁業權之價值，應就其賸餘年數依左列倍數估計之：
一、賸餘年數在一年以下者，以其額外利益額為其價額。
二、賸餘年數超過一年至三年以下者，以其額外利益額之二倍為其價額。
三、賸餘年數超過三年至五年以下者，以其額外利益額之三倍為其價額。
四、賸餘年數超過五年至七年以下者，以其額外利益額之四倍為其價額。
五、賸餘年數超過七年至十二年以下者，以其額外利益額之六倍為其價額。
六、賸餘年數超過十二年至十六年以下者，以其額外利益額之七倍為其價額。
七、賸餘年數超過十六年者，以其額外利益額之八倍為其價額。
前項額外利益額，謂由各該權利最近三年平均純益減除其實際投入資本，依年息百分之十計算之普通利益額後之餘額，未經設權之土法礦窯及未經領證之漁業，本無期限，不能認為享有礦業權、漁業權者，應就其營業利得，依週息百分之五還原計算其價額。
礦業權、漁業權除依前二項規定，就各該權利徵遺產稅或贈與稅外，就經營各該業所設廠號之商號權，不再徵遺產稅或贈與稅。
一、賸餘年數在一年以下者，以其額外利益額為其價額。
二、賸餘年數超過一年至三年以下者，以其額外利益額之二倍為其價額。
三、賸餘年數超過三年至五年以下者，以其額外利益額之三倍為其價額。
四、賸餘年數超過五年至七年以下者，以其額外利益額之四倍為其價額。
五、賸餘年數超過七年至十二年以下者，以其額外利益額之六倍為其價額。
六、賸餘年數超過十二年至十六年以下者，以其額外利益額之七倍為其價額。
七、賸餘年數超過十六年者，以其額外利益額之八倍為其價額。
前項額外利益額，謂由各該權利最近三年平均純益減除其實際投入資本，依年息百分之十計算之普通利益額後之餘額，未經設權之土法礦窯及未經領證之漁業，本無期限，不能認為享有礦業權、漁業權者，應就其營業利得，依週息百分之五還原計算其價額。
礦業權、漁業權除依前二項規定，就各該權利徵遺產稅或贈與稅外，就經營各該業所設廠號之商號權，不再徵遺產稅或贈與稅。