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財政部民國113年7月1日台財稅字第11300500880號
核釋「遺產及贈與稅法」第10條之2有關他益信託贈與案件，以受益人死亡為信託關係消滅事由所涉信託期間認定之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule regarding Article 10-2 of "Estate and Gift Tax Act", which stipulates the determination of the trust period of other interest-oriented trust cases where the trust ceases to exist due to the beneficiary's death
