Act to Restore Victim's Rights Infringed by Illegal Acts of the State During the Period of Authoritarian Rule Article 18
The return of the ownership of a target property to a family member or the granting of monetary compensation to a family member shall be exempt from the estate tax.Where a family member of a victim who submits an application in accordance with the provisions of the second part of Article 10 is a person of the Mainland Area, the target property or monetary compensation to be received by such a said family member shall be deemed as part of a victim's estate, and the relevant provisions of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area governing inheritance shall apply to the aforementioned case concerned.
中文原文 威權統治時期國家不法行為被害者權利回復條例第18條
被害者家屬受領被剝奪財產所有權之原財產返還或金錢賠償給付，免納遺產稅。
被害者家屬依第十條後段規定申請，其為大陸地區人民者，受領之原財產或金錢賠償屬被害者之遺產，適用臺灣地區與大陸地區人民關係條例遺產繼承相關規定。
被害者家屬依第十條後段規定申請，其為大陸地區人民者，受領之原財產或金錢賠償屬被害者之遺產，適用臺灣地區與大陸地區人民關係條例遺產繼承相關規定。