財政部民國115年6月23日台財稅字第11504521730號

核釋受益人為委託人之配偶或直系親屬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 and house tax on the house and land held in a trust whose beneficiary is the spouse or lineal relatives by blood of the settlor may be subject to the tax rates for self-use residence