Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 61

For a person of the Mainland Area who inherits the estate of a person of the Taiwan Area under Article 66 of the Act, Article 17 of the Estate and Gift Taxes Law regarding the deduction of tax payable shall apply mutatis mutandis to the filings of inheritance taxes.Any taxpayer applying for the additional itemization of tax deductions for heirs in the Mainland Area and the refund of excess tax payment shall proceed with the matter in accordance with Article 28 of the Law Governing the Levy of Tax.