財政部民國113年11月28日台財稅字第11304671330號

財政部公告：公告114年發生之繼承或贈與案件，應適用「遺產及贈與稅法」第12條之1第1項各款所列之金額

MINISTRY OF FINANCE Notice is hereby given, for announcing the amounts set forth in each subparagraph under Paragraph 1 of Article 12-1 of "Estate and Gift Tax Act", which shall apply to the estate or gift cases in 2025