Enforcement Rules of the Estate and Gift Tax Act Article 40
For co-owned or co-managed properties, the total net value of the property shall be evaluated first before the value of the estate or gift made by the decedent can be determined.
中文原文 遺產及贈與稅法施行細則第40條
共有財產或共營財產之價額估定，應先估計其財產總淨值，再核算被繼承人遺產部分或贈與人贈與部分之價值。