財政部民國112年11月2日台財稅字第11204619060號

核釋「所得稅法」第14條之4有關個人交易因連續繼承或受遺贈取得之房屋、土地，其持有期間計算規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 14-4 of \"Income Tax Act\", which stipulates rules ragarding the calculation for the holding period of individual conducting transactions of the house and land acquired through consecutive inheritance or legacy