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財政部民國113年12月3日台財稅字第11304656750號
核釋「所得稅法」第17條有關房屋租金支出特別扣除額視為非自有房屋之適用要件規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 17 of "Income Tax Act", which stipulates that the rules regarding special deduction for rent for housing shall apply to the taxpayer whose house meets the conditions of non-taxpayer-owned housing