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財政部民國113年4月22日台財稅字第11300522190號
訂定「房屋稅條例第五條與第十五條第一項第九款規定住家用房屋戶數認定及申報擇定辦法」
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Regulations for Determining and Reporting the Number of the Houses Used for Residential Purposes by the Owner Under Article 5 and Subparagraph 9 of Paragraph 1 of Article 15 of House Tax Act" (regulations shall be coming into force from 1st, July 2024)
