Enforcement Rules of the Estate and Gift Tax Act Article 37
For infinite annuities or annuities thereto the preceding article cannot apply due to special circumstances, the actual situation may be taken into consideration while using the criteria provided in the preceding article for valuation.
中文原文 遺產及贈與稅法施行細則第37條
無期年金或因特殊情形不能依前條規定計算之年金，其價值之計算，得按實際情形，比照前條所列標準估定之。