Enforcement Rules of the Estate and Gift Tax Act Article 57
These Rules shall take effect as of the date of promulgation. The amended provision of Paragraph 1, Article 22 of these Rules with the date of promulgation on 17th September, 2009 shall come into effect on 23rd November, 2009.
中文原文 遺產及贈與稅法施行細則第57條
本細則除中華民國九十八年九月十七日修正發布之第二十二條第一項規定自九十八年十一月二十三日施行外，自發布日施行。