財政部民國110年6月11日台財稅字第11004575361號

公告「所得稅法第二十四條之五第二項第一款第四目規定因非自願性因素交易持有期間在五年以下之房屋、土地情形」，自110年7月1日生效

MINISTRY OF FINANCE Notice is hereby given, for the stipulation of situations of house and land that have been held for a period of no more than 5 years are transferred because of involuntary cause as stipulated in Item 4 of Subparagraph 1 of Paragraph 2 of Article 24-5 of \"Income Tax Act\" (stipulation shall become effective from 1st, July 2021)