財政部民國114年9月18日台財稅字第11404562820號

核釋納稅義務人列報之受扶養未成年子女出售及重購自用住宅之房屋適用「所得稅法」第17條之2之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates that rules regarding deduction or refund from the individual income tax payable or paid specified in Article 17-2 of "Income Tax Act" shall apply to the individual income tax paid by a taxpayer on the income realized from the sale and repurchase of a self-used residential building made by a minor child declared dependent