財政部民國109年7月17日台財產管字第10940006300號

核釋「國有非公用不動產交換辦法」第6條第3款後段規定所稱「毗鄰或同一鄉（鎮、市、區）內」，依各該目的事業主管機關核准開發許可之整體開發案範圍同一或毗鄰鄉（鎮、市、區）認定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to the latter part of Subparagraph 3 of Article 6 of "Regulations for Exchange Between National Non-public Use Real Estate and Other Real Estate", which stipulates the term "Adjacency or Within the Same Townships (Cities or Districts)" shall be recognized according to the same or adjacent townships (cities or districts) of the scope of unified development project approved by the central government or local governments