Enforcement Rules of the Estate and Gift Tax Act Article 40-1
In case that the property given by the taxpayer to the spouse of the decedent during the one(1) year period provided for under Paragraph 2, Article 17-1 of the Act is the estate, the valuation shall be based on the value of the estate on which the tax is levied; in case that payment is made with properties other than estate, the valuation shall be based on the value of such properties on the payment day, the related provisions of the valuation of the estate shall apply mutatis mutandis.
中文原文 遺產及贈與稅法施行細則第40-1條
納稅義務人於本法第十七條之一第二項規定之一年期間內，給付被繼承人配偶之財產為遺產者，其價值之計算，應以該項財產核課遺產稅之價值為準；給付之財產為遺產以外之財產者，其價值之計算，以給付日為準，並準用有關遺產之估價規定辦理。