財政部民國115年9月10日台財稅字第11504634820號

本部及各權責機關在115年8月11日以前發布之房屋稅及契稅釋示函令，凡未編入115年版「房屋稅契稅法令彙編」者，除屬當然或個案核示、解釋者外，自116年1月1日起，一律不再援引適用；凡經收錄於上開115年版彙編而屬臺灣省政府、前臺灣省政府財政廳、前臺灣省稅務局及前臺灣省稅務處發布之釋示函令，可繼續援引適用

MINISTRY OF FINANCE Order is hereby given, for those decrees which were published before 11th, August 2026 and are excluded from "2026 Codification of the Regulations of House Tax Act and Deed Tax Act" shall cease to be applied from 1st, January 2027, unless being re-ratified by the Ministry of Finance; for those decrees which are included in the aforementioned 2026 Codification and were prescribed and enforced by Taiwan Provincial Government, Department of Finance of former Taiwan Provincial Government, Tax Administration of former Taiwan Provincial Government and Tax Bureau of former Taiwan Province shall continue to be applied