Enforcement Rules of the Estate and Gift Tax Act Article 39
For conditional rights and rights without a fixed term, the value shall be determined according to the nature of the right with the actual situation taken into consideration.
中文原文 遺產及贈與稅法施行細則第39條
附有條件之權利及不定期之權利，就其權利之性質，斟酌當時實際情形估定其價額。