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財政部民國114年3月26日台財稅字第11304650680號
核釋房屋因重大災害毀損及符合「都市更新條例」、「都市危險及老舊建築物加速重建條例」或「新市鎮開發條例」規定減免房屋稅之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates relevant rules of the reduction or exemption of house tax for houses damaged by major disasters and houses meeting the requirements specified in "Urban Renewal Act", "Statute for Expediting Reconstruction of Urban Unsafe and Old Buildings" or "New Town Development Act"
