財政部民國112年10月16日台財稅字第11204617470號

核釋「土地稅法」第28條有關自益信託之公司因合併而消滅，其土地申報移轉現值審核標準規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 28 of \"Land Tax Act\", which stipulates rules regarding the review of declared transfer value of the land of a self-benefit trust company ceasing to exist after consolidation or merger