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財政部民國109年9月3日台財產管字第10940007360號
核釋「國有非公用不動產交換辦法」第6條第1款規定所稱「街廓」,依都市計畫範圍內四週被都市計畫道路圍成之土地認定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Subparagraph 1 of Article 6 of "Regulations for Exchange Between National Non-public Use Real Estate and Other Real Estate", which stipulates the term "Block" shall be recognized as the land surrounded by urban planning roads within the urban planning area