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財政部民國113年7月10日台財稅字第11300544980號
核釋「土地稅法」第6條及「房屋稅條例」第15條規定，私立學校經學校主管機關核定解散，符合一定條件者，原供學校使用之房地仍繼續免徵房屋稅及地價稅
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 6 of "Land Tax Act" and Article 15 of "House Tax Act", which stipulates that the land and buildings used by the school shall continue to be exempted from house tax and land value tax while private schools are granted approval for dissolution by school authorities and meet certain conditions
