財政部民國115年7月23日台財稅字第11504562700號

核釋同性婚姻關係之親屬適用「房屋稅條例」、「土地稅法」、「使用牌照稅法」、「所得稅法」之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates relevant rules in "House Tax Act", "Land Tax Act", "Vehicle License Tax Act" and "Income Tax Act" that are applicable to relatives by same-sex marriage