財政部民國103年6月29日台財稅字第10304579390號

訂定「住家用房屋供自住及公益出租人出租使用認定標準」

MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Standards of the Recognization of Owner-occupied and of the Suitability of an Individual to Rent Premises for Public Welfare Purposes"