Enforcement Rules of the Estate and Gift Tax Act Article 38
For annuities of which the payment is made throughout the life time of the payer, the beneficiary, or a third person, the value shall be determined as follows:1.With the person aged below ten (10) years, the value shall be nine (9) times the annual annuity payment.2.With the person aged of ten (10) years up to twenty (20) years, the value shall be eight (8) times the annual annuity payment.3.With the person aged of twenty (20) years up to thirty (30) years, the value shall be seven (7) times the annual annuity payment.4.With the person aged of thirty (30) years up to forty (40) years, the value shall be five (5) times the annual annuity payment.5.With the person aged of forty (40) years up to fifty (50) years, the value shall be three (3) times the annual annuity payment.6.With the person aged of fifty (50) years up to sixty (60) years, the value shall be two (2) times the annual annuity payment.7.With the person aged above sixty (60) years, the value shall be the annual annuity payment.
中文原文 遺產及贈與稅法施行細則第38條
終身年金以給付人或受領人或第三人之終身為付給之標準者，其年金價值之計算方法，依左列標準估定之：
一、年齡未滿十歲者，以一年年金額之九倍為其價額。
二、年齡十歲以上未滿二十歲者，以一年年金額之八倍為其價額。
三、年齡二十歲以上未滿三十歲者，以一年年金額之七倍為其價額。
四、年齡三十歲以上未滿四十歲者，以一年年金額之五倍為其價額。
五、年齡四十歲以上未滿五十歲者，以一年年金額之三倍為其價額。
六、年齡五十歲以上未滿六十歲者，以一年年金額之二倍為其價額。
七、年齡在六十歲以上者，以一年年金額為其價額。
一、年齡未滿十歲者，以一年年金額之九倍為其價額。
二、年齡十歲以上未滿二十歲者，以一年年金額之八倍為其價額。
三、年齡二十歲以上未滿三十歲者，以一年年金額之七倍為其價額。
四、年齡三十歲以上未滿四十歲者，以一年年金額之五倍為其價額。
五、年齡四十歲以上未滿五十歲者，以一年年金額之三倍為其價額。
六、年齡五十歲以上未滿六十歲者，以一年年金額之二倍為其價額。
七、年齡在六十歲以上者，以一年年金額為其價額。