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財政部民國114年10月16日台財稅字第11404641930號
新增其他經財政部核定不計入「房屋稅條例」第5條第1項第1款第2目至第4目納稅義務人全國總持有應稅房屋戶數及適用差別稅率之房屋，自113年7月1日生效
MINISTRY OF FINANCE Order is hereby given, for the stipulation of houses newly approved by the Ministry of Finance to be excluded from the total number of taxable houses nationwide owned by taxpayers and applicable to differential tax rates specified in Item 2 to 4 of Subparagraph 1 of Paragraph 1 of Article 5 of "House Tax Act" (stipulation has become effective since 1st, July 2024)
