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財政部民國113年4月25日台財稅字第11304559770號
修正「住家用房屋供自住及公益出租人出租使用認定標準」
MINISTRY OF FINANCE Order is hereby given, for the amendment of "Standards for the Recognition of Owner-Occupied Houses and of the Status of an Individual to Rent Premises for Public-Welfare Purposes" (amended standards shall be coming into force from 1st, July 2024)