財政部民國110年4月30日台財稅字第11004553380號

預告「所得稅法第十四條之四第三項第一款第五目規定因調職、非自願離職或其他非自願性因素交易持有期間在五年以下之房屋、土地情形」草案

MINISTRY OF FINANCE Notice is hereby given, to commence a period of public comments for drafting situations of house and land that have been held for a period of no more than 5 years are transferred because of a job transfer, involuntary separation from employment or any other involuntary cause as stipulated in Item 5 of Subparagraph 1 of Paragraph 3 of Article 14-4 of Income Tax Act\"