Enforcement Rules of the Estate and Gift Tax Act Article 5
According to Article 7, where the taxpayer is the donee, the tax payable shall be determined using the same rules as applied to the donor when he was a taxpayer.
中文原文 遺產及贈與稅法施行細則第5條
依本法第七條之規定，以受贈人為納稅義務人時，其應納稅額仍應按贈與人為納稅義務人時之規定計算之。