財政部民國111年9月2日台財稅字第11104611210號

自111年7月1日起，以支柱直接支撐太陽光電板，未於太陽光電板上方或下方以建材舖設頂蓋，且未設有門窗、牆壁及其他裝備之太陽光電設施，非屬「房屋稅條例」規定之房屋稅課徵範圍

MINISTRY OF FINANCE Order is hereby given, for stipulating that photovoltaic facilities which are not installed with doors, windows, walls or other equipment and whose photovoltaic panels are supported directly by pillars and are not installed with top covers above or underneath by the use of building materials have been exempted from house tax regulated by \"House Tax Act\" since 1st, July 2022