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財政部民國109年9月14日台財稅字第10900611910號
核釋「加值型及非加值型營業稅法」第3條規定，有關營業人依「都市更新條例」規定以權利變換方式參與或實施都市更新事業之營業稅計算公式相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 3 of "Value-added and Non-value-added Business Tax Act", which stipulates relevant rules regarding the calculation formulas of business tax for a business entity participating in or implementing an urban renewal business through rights transfer pursuant to "Urban Renewal Act"
