財政部民國112年11月8日台財稅字第11204626540號

核釋「土地稅法」第34條第2項出售前1年內、同條第5項第5款出售前5年內期間之計算，及拆除改建中出售之土地適用自用住宅用地稅率課徵土地增值稅有無於該地辦竣戶籍登記之認定基準

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Paragraph 2 and Subparagraph 5 of Paragraph 5 of Article 34 of \"Land Tax Act\", which stipulates the calculations for periods of 1 year and 5 years before sales of the land, and the determination criteria on whether household registration is made when the assessment of land value increment tax based on the tax rate for self-use residential land applying to the dismantled land being sold during rebuilding