Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 65
Where a person of the Mainland Area dies and leaves behind estate in the Taiwan Area, the taxpayer concerned shall file the inheritance tax return, in accordance with the Estate and Gift Taxes Law, to the National Taxation Bureau of Taipei, Ministry of Finance. The foregoing also applies when a person of the Mainland Area gives his/her property in the Taiwan Area as a gift.In case of the filings of inheritance taxes prescribed in the preceding Paragraph, the deductions shall be calculated pursuant to the provisions of Subparagraphs 8 through 11 of Paragraph 1 of Article 17 of the Estate and Gift Taxes Law, provided the foregoing covers only what occurs in the Taiwan Area.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第65條
大陸地區人民死亡在臺灣地區遺有財產者，納稅義務人應依遺產及贈與稅法規定，向財政部臺北國稅局辦理遺產稅申報。
大陸地區人民就其在臺灣地區之財產為贈與時，亦同。
前項應申報遺產稅之案件，其扣除額依遺產及贈與稅法第十七條第一項第八款至第十一款規定計算。
但以在臺灣地區發生者為限。
大陸地區人民就其在臺灣地區之財產為贈與時，亦同。
前項應申報遺產稅之案件，其扣除額依遺產及贈與稅法第十七條第一項第八款至第十一款規定計算。
但以在臺灣地區發生者為限。