Cultural Heritage Preservation Act Article 100
Transfer for inheritance of the ownership of a private monument, historic building, commemorative building, or archaeological site and the land upon which it is erected shall be exempt from estate tax.The preceding paragraph shall apply to inheritance of private monuments, historic buildings, commemorative buildings, or archaeological sites prior to the promulgation of this Act, and to inheritance occurring after the promulgation of this Act with the estate tax thereon not yet assessed or the assessment not yet final.
中文原文 文化資產保存法第100條
私有古蹟、歷史建築、紀念建築、考古遺址及其所定著之土地，因繼承而移轉者，免徵遺產稅。
本法公布生效前發生之古蹟、歷史建築、紀念建築或考古遺址繼承，於本法公布生效後，尚未核課或尚未核課確定者，適用前項規定。
本法公布生效前發生之古蹟、歷史建築、紀念建築或考古遺址繼承，於本法公布生效後，尚未核課或尚未核課確定者，適用前項規定。