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財政部民國109年7月15日台財稅字第10904601200號
核釋「所得稅法」第14條、第14條之4規定，有關個人出售繼承取得房地之交易所得課徵所得稅之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 14 and 14-4 of "Income Tax Act", which stipulates relevant rules regarding the taxation of income tax on the income derived from the transaction of selling the house or land which was originally acquired through succession by an individual
出處:https://gazette.nat.gov.tw/egFront/detail.do?metaid=117054&log=detailLog
