遺產稅法

有兩類人要依本法繳遺產稅：死亡時在中華民國領域內有財產的人，以及在本國領域內有住所、但在國外有遺產的中華民國人民。

Certain heirs get inheritance-tax deductions: 5% of the estate total for each spouse or first-/second-order heir, and an extra 2,000 yuan for each first-order heir when there are five or more first-order heirs. These rules do not apply if the estate is 50,000 or more, or if a first-order heir has already been living independently.

If inherited land is continued to be farmed by the heir, the land’s value is counted at half value in the estate total for taxation.

已納遺產稅的遺產，如果在一定期間內再次發生繼承，可能免徵或減半課稅；但遺產總額達五萬元以上時，不適用前述規定。

Property given to an heir within five years before the decedent’s death is treated as part of the estate and taxed.

When calculating a decedent’s total estate, deduct listed items such as taxes, fines, proven unpaid debts, funeral expenses, and necessary will-administration costs.

遺產淨值超過二萬元時，開始課徵遺產稅，並按分級稅率計算。

辦理死亡登記時，當地主辦戶籍人員應將死亡報告書分送該管遺產稅稽徵機關。

If the deceased left property, the taxpayer must obtain the inheritance tax return form from the competent inheritance tax authority and file the return within three months from the start of inheritance.

遺產稅稽徵機關在得知死亡事實或收到死亡報告書後，應立即發出申報通知書；並在申報期限屆滿前十日發出催報通知書。

納稅義務人如有正當理由不能按期申報，應在期限屆滿前以書面申請展期；經遺產稅稽徵機關核准後，最多可自期滿日起展期一個月，且只能一次。

本條定義「遺產」：包括被繼承人的動產、不動產，以及其他一切有財產價值的權利。

遺產稅稽徵機關收到遺產稅申報書類後，應在3日內開始調查及估價，並在20日內辦理完畢、決定稅額並發出納稅通知書；如有特殊情形不能如期完成，應於期限內報請上級主管機關核准展期。

遺產稅稽徵機關在進行遺產調查及估價時，可以通知納稅義務人及其他有關人員提出相關帳冊、書據、報告和其他資料；必要時，也可以通知其在規定時間到指定地點備詢。

不服第二十條決定的人，可以在收到納稅通知書15日內、先繳納核定稅款（或第一期稅款）三分之一後，向遺產稅稽徵機關申請複查。

納稅義務人或利害關係人對複查決定或逕行決定的稅額不服時，可以依法提起訴願。

During a review or appeal, enforcement of inheritance tax collection does not stop; if the tax amount is later changed, a refund or additional tax collection must be made.

納稅義務人原則上應在收到納稅通知書後兩個月內一次繳清稅款。

納稅義務人繳清稅款後，遺產稅稽徵機關應憑繳款收據發給遺產稅繳清證明書；如符合本法第九條免稅規定，則發給遺產稅免稅證明書。

辦理遺產產權移轉登記或審理遺產案件時，地政及推收機關應通知當事人提出遺產稅繳清證明書或免稅證明書；不能提出時，應通知遺產稅稽徵機關查核處理。

主辦戶籍人員如違反第十六條且未依限分送，主管機關應予懲處，並命其補報。

遺產稅申報義務人如果違反第十七條並未依限申報，會被處一千元以下罰鍰，並被通知補報。

遺產稅的納稅義務人是遺產繼承人和受遺贈人；如果有遺囑執行人，由遺囑執行人承擔納稅義務人責任；無人承認的繼承，則由遺產管理人作為納稅義務人。

納稅義務人若為減免稅額而虛偽申報或隱匿遺產，除補繳稅額外，還要被處以所隱稅額一倍至三倍的罰鍰；如同時觸犯刑法，則依刑法處斷。

未依規定提供資料或故意不到場備詢，或違反規定分割遺產、交付遺贈的，會被處罰鍰；後者的分割或交付行為也無效。

逾期未繳稅款的，每日加徵應納稅款百分之一的滯納金；逾期30日仍未繳的，稽徵機關應於第31日移送法院強制執行。

主管稽徵機關在舉發內容屬實時，應依法把罰鍰的一部分獎給舉發人。

逾期不繳的稅款、罰鍰和滯納金，法院得強制執行；罰鍰案件由主管稽徵機關移送法院處理。

財政部負責擬訂並報請行政院核定本法施行細則及複查委員會組織規程，並頒行遺產調查及估價辦法及本法所定各項書類。

This Act takes effect on the date it is promulgated.

Before inheritance tax is fully paid, the estate must not be divided or delivered as a legacy.

Inheritance tax is levied based on the net value of the estate after statutory exemptions and deductions are applied.

If an estate spans different regions, its total amount must be combined and calculated together.

Separate property of the deceased person's spouse or children is not counted in the estate total for tax calculation if it is registered or otherwise clearly proven.

Estate value is generally calculated using market value at the time inheritance begins, with a different valuation time if the estate is reported late or concealed.

This provision exempts certain estates and assets from inheritance tax, including small estates, specified military and public-service deaths, donated property, certain intellectual property, ordinary household and farm tools below set values, protected trees, and some life insurance proceeds.

This provision is a chapter heading: “Chapter 1 — General Provisions.”

This chapter is titled “Exemptions and Deductions.”

This chapter is titled “Tax Rates.”

This chapter is titled “Tax Collection Procedures.”

本節標題為「申報」。

This section is titled “Chapter 25 — Section 2 Tax Assessment.”

Section heading: “Payment” (繳納).

This chapter is about penalties.

This is the chapter heading for Chapter 6, “Supplementary Provisions.”