Enforcement Rules of the Estate and Gift Tax Act Article 43-1
The taxed property located in the ROC as referred to in Paragraph 4, Article 30 of the Act shall mean the property included in the total taxable amount of the present estate or gift which is located in the ROC according to the Act and with an estate or gift tax already levied thereupon.
中文原文 遺產及贈與稅法施行細則第43-1條
本法第三十條第四項所稱中華民國境內之課徵標的物，指依本法規定計入本次遺產總額或贈與總額並經課徵遺產稅之遺產或課徵贈與稅之受贈財產，其所在地於中華民國境內者。