行政院民國110年7月27日院臺建字第1100177116號

「住宅法」第15條第2項所定免納綜合所得稅、第16條第3項與第22條第4項所定租稅優惠及第23條第3項所定減徵租金所得稅之租稅優惠實施年限，自111年1月13日起至116年1月12日止

EXECUTIVE YUAN Order is hereby given, for the stipulation pursuant to "Housing Act", which stipulates that the implementation period for income tax exemption specified in Paragraph 2 of Article 15, tax perference for land value tax and house tax specified in Paragraph 3 of Article 16 and Paragraph 4 of Article 22 and tax preference for rental income specified in Paragraph 3 of Article 23 shall be from 13th, January 2022 to 12th, January 2027