財政部民國110年6月11日台財稅字第11004575360號

公告「所得稅法第十四條之四第三項第一款第五目規定因調職、非自願離職或其他非自願性因素交易持有期間在五年以下之房屋、土地情形」，自110年7月1日生效

MINISTRY OF FINANCE Notice is hereby given, for the stipulation of situations of house and land that have been held for a period of no more than 5 years are transferred because of a job transfer, involuntary separation from employment or any other involuntary cause as stipulated in Item 5 of Subparagraph 1 of Paragraph 3 of Article 14-4 of \"Income Tax Act\" (stipulation shall become effective from 1st, July 2021)