遺產及贈與稅法

這條規定遺產稅的課徵範圍：境內居住的中華民國國民死亡時，其境內外全部遺產都要依法課徵遺產稅；境外居住的中華民國國民及非中華民國國民死亡時，僅就其在中華民國境內的遺產課徵遺產稅。

Inheritance and gift property are valued at the market price at the relevant death or gift date, with special rules for declared death and for how market price is determined.

This provision sets how to value trust-benefit rights that are subject to estate tax.

This provision sets how to value certain trust-benefit rights for gift tax purposes.

納稅義務人可就已在國外繳納的遺產稅或贈與稅申請扣抵，但要提出外國稅務機關開立的納稅憑證並取得簽證；扣抵額有上限。

本法規定的各種金額都以新臺幣計算。

When consumer prices rise by 10% or more from the last adjustment, the listed tax-related amounts must be adjusted from the following year. The Ministry of Finance must calculate and announce the next year’s applicable amounts by the end of each year.

This provision sets inheritance tax rates based on the taxable estate amount after deductions and exemptions.

遺產總額要包括被繼承人死亡時的全部財產，以及依第十條計算的價值；但第十六條規定不計入遺產總額的財產，不算在內。

Gifts made within two years before a decedent’s death to specified persons are treated as part of the estate and taxed as part of the total estate.

This article lists property items that are excluded from the inheritance estate total, and sets conditions for some exclusions and later tax reporting in a few cases.

Certain property given to an already-existing public trust at the time of the decedent’s death is excluded from the estate total if the listed conditions are met.

本條列出遺產稅可自遺產總額中扣除的項目與金額，並規定若作農業使用的土地五年內未續作農用，可能要追繳稅賦。

如果被繼承人的配偶主張特定剩餘財產差額分配請求權，納稅義務人可以向稽徵機關申報，從遺產總額中扣除。

符合條件的被繼承人可自遺產總額中減除 1,200 萬元免稅額；軍警公教人員因執行職務死亡者，免稅額加倍。

贈與稅按贈與人的年度贈與淨額分級課徵；同一年有兩次以上贈與時，還要合併計算贈與額，再扣除已繳稅額。

No one-claimed inheritance property belongs to the treasury by law, and the estate tax on it must be distributed by the treasury according to the Fiscal Revenue and Expenditure Division Act.

This article excludes several types of gifts from the gift total, including gifts to governments and certain public or charitable bodies, some family support payments, spousal gifts, and up to TWD 1 million for parents’ wedding gifts to children.

符合條件的公益信託下，受益人有權享有信託利益，且該利益不計入贈與總額。

If a gifted item carries a burden, the part borne by the donee is deducted from the gift amount.

Gift tax taxpayers may deduct an annual exemption of 2.2 million from the total gifts.

有遺產的情況下，納稅義務人要在死亡日起六個月內向戶籍所在地主管稽徵機關申報遺產稅；若依規定由稽徵機關聲請法院指定遺產管理人，期限從法院指定日起算。

贈與人在一年內贈與他人財產總值超過贈與稅免稅額時，應在超過免稅額的贈與發生後30日內向主管稽徵機關申報贈與稅；第二十條所規定的贈與不在此限。

除公益信託外，委託人如有第五條之一的贈與稅情形，應以訂定或變更信託契約之日作為贈與行為發生日，並依前條第一項辦理。

同一贈與人在同一年內有兩次以上應申報納稅的贈與行為時，辦理後一次贈與稅申報時要把同一年內先前各次的贈與事實及納稅情形一起申報。

遺產稅或贈與稅納稅義務人如有正當理由不能按時申報，應在法定期限屆滿前以書面申請延期。

This provision is marked deleted.

When the tax authority learns of a death or receives a death report, it must issue and deliver inheritance tax filing notices within one month, send a reminder before the deadline, and the taxpayer cannot avoid filing because no notice was issued.

稽徵機關收到遺產稅或贈與稅申報書表後，應在二個月內完成調查、估價、核定稅額、開立納稅通知書並通知納稅義務人繳納。

This provision says gift tax applies to certain gifts made by residents and non-residents of Taiwan, depending on whether the gifted property is inside or outside Taiwan.

若被繼承人或贈與人在死亡或贈與發生前二年內自願喪失中華民國國籍，仍按中華民國國民的規定課徵遺產稅或贈與稅。

Property placed in a testamentary trust is subject to inheritance tax when the testator dies, and any unpaid part of a beneficiary’s trust interest is also subject to inheritance tax when the beneficiary dies.

遺產稅和贈與稅納稅義務人通常要在核定納稅通知書送達後2個月內繳清稅款；符合條件時，可申請延長2個月、分期繳納，或以財產抵繳。

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If an inheritance-tax or gift-tax taxpayer files late or fails to request a filing extension as required, the tax authority must investigate, assess the tax due, and notify the taxpayer to pay within the statutory period.

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戶籍機關受理死亡登記後，應立即將死亡登記事項副本抄送稽徵機關。

This provision is deleted.

稽徵機關在調查中，若發現納稅義務人以詐欺或不正當方法逃漏遺產稅或贈與稅，得敘明事由後向當地司法機關申請搜索、扣押或其他強制處分。

This provision defines “property,” “gift,” when a person is treated as ordinarily resident in Taiwan or outside Taiwan, and states that agricultural land is governed by the Agricultural Development Act.

繼承人或利害關係人要先通知主管稽徵機關，才能開啟被繼承人的保管箱或提取其存款時，由主管稽徵機關會同點驗、登記。

遺產稅或贈與稅納稅義務人在繳清稅款、罰鍰、滯納金及利息後，稽徵機關應發給相應證明書；符合特定條件時，也可申請在繳清前辦理移轉的同意移轉證明書。

多名繼承人時，部分繼承人先按應繼分繳清部分遺產稅、罰鍰、滯納金與利息後，可以申請主管稽徵機關核發同意移轉證明書；但在全部應納款項繳清前，不得辦理遺產分割登記，也不得就該公同共有不動產辦理處分、變更或設定負擔登記。

When processing inheritance or gift property transfer registration, the office or enterprise must notify the parties to attach the relevant tax clearance or exemption certificate copy; if they cannot provide it, the transfer may not be registered directly.

主管稽徵機關在查明逃稅情事屬實後，應以罰鍰提成獎給舉發人，並替舉發人保守秘密。

納稅義務人如果違反第23條或第24條，且未在期限內申報遺產稅或贈與稅，會被加處罰鍰。

納稅義務人若已依法申報遺產或贈與財產，但有漏報或短報，會被處以按漏稅額二倍以下的罰鍰。

If a taxpayer intentionally evades inheritance tax or gift tax by fraud or other improper means, they face a fine and the omitted tax will be recalculated and collected.

就前三條規定的罰鍰，加上應徵稅款，總額不得超過遺產總額或贈與總額。

稽徵人員或戶籍人員違反指定條文時，主管機關應從嚴懲處，並責令迅速補辦；如涉及犯罪，另依刑法及相關法律處理。

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Certain property movements are treated as gifts and taxed as gift tax under this law.

If a trust deed treats all or part of the trust benefit as belonging to a non-settlor, gift tax is imposed. The settlor is generally the taxpayer, but if the settlor falls within the stated proviso in Article 7(1), the trustee becomes the taxpayer.

符合列舉的信託關係人間移轉或處分信託財產時，不課徵贈與稅。

納稅義務人在遺產稅或贈與稅未繳清前，不得進行相關遺產分割、遺贈交付或移轉登記；違反者，處一年以下有期徒刑。

逾期繳納遺產稅或贈與稅，會按每二日加徵應納稅額1%的滯納金；逾30日未繳的，稽徵機關應移送強制執行。

辦理遺產或贈與財產的產權移轉登記時，若未先要求當事人繳驗相關稅款或免稅等證明書副本而就受理，民營事業可被處以一萬五千元以下罰鍰；政府機關及公有公營事業則由主管機關對承辦與直接主管人員從嚴議處。

This provision is deleted.

Deleted provision.

本法的施行細則由財政部訂定。

財政部有權制定本法所定的各項書表格式。

Deleted provision.

For inheritance tax and gift tax collection, if this Act does not provide a rule, other laws apply.

中央政府 must cover local governments’ annual tax revenue losses caused by the amendment, before the later fiscal-allocation amendment takes effect.

依第十三條及第十九條第一項課徵的遺產稅與贈與稅中，稅率介於超過10%至20%的稅課收入，要撥入依長期照顧服務法設置的特種基金，供長期照顧服務支出使用，且不適用財政收支劃分法。

This law takes effect on the date it is published. The Executive Yuan determines the commencement date for the amended provisions from May 29, 2001.

This provision lists who is the taxpayer for inheritance tax and lets the tax authority ask the court to appoint an estate administrator in certain cases.

Gift tax is normally paid by the donor, but in certain cases the donee becomes the taxpayer.

Before inheritance tax or gift tax is fully paid, estate division, bequest delivery, and transfer registration are barred, unless the competent tax authority has issued the listed certificates. In estate-immovable-property enforcement cases, the court must notify the tax authority and follow the legal procedure to assess the tax and send it for compulsory execution.

This provision sets rules for where different types of property are treated as located, and says the Ministry of Finance decides disputed cases for property not covered by the listed categories.

This is the heading for Chapter 1, “General Provisions.”

This chapter concerns how inheritance tax is calculated.

This chapter concerns how gift tax is calculated.

This chapter is titled “Tax Collection Procedure.”

This section covers filing and payment.

This chapter section is marked as deleted.

This section is titled “Data Investigation and Reporting.”

This chapter is titled “Penalties and Awards.”

Chapter 6 heading: Supplementary Provisions.