Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 63

Law:: Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area
Chinese:: 臺灣地區與大陸地區人民關係條例施行細則第63條

Calculations based on the criteria prescribed in Paragraph 4 of Article 67 of the Act for converting the right of inheritance to a dollar amount shall be made in accordance with Article 10 of the Estate and Gift Taxes Law and Articles 31 through 33 of the Enforcement Rules thereof. In case of sale of any property of the deceased, the calculation shall be made using the actual sale price.

中文原文臺灣地區與大陸地區人民關係條例施行細則第63條

本條例第六十七條第四項規定之權利折算價額標準，依遺產及贈與稅法第十條及其施行細則第三十一條至第三十三條規定計算之。
被繼承人在臺灣地區之遺產有變賣者，以實際售價計算之。

English translation for reference only; the Chinese text prevails. Not legal advice.