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財政部民國114年3月6日台財稅字第11300697020號
核釋毗鄰房屋打通或合併使用，僅於1戶房屋辦竣戶籍登記，准按自住住家用稅率課徵房屋稅之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule regarding the taxation of house tax on houses next to each other that are connected through or combined into one and complete household registration in only one house may subject to the tax rates for self-use residence
