財政部民國113年6月13日台財稅字第11304520940號

核釋身心障礙者為受益人之信託房地准按自住用稅率課徵地價稅及房屋稅之要件

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule regarding the requirements for the taxation of land value tax or house tax on the house or land held in a trust which its beneficiary is a person with disabilities may subject to the tax rates for self-use residence