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財政部民國109年6月4日台財稅字第10900569550號
核釋「房屋稅條例」第5條有關使用權房屋得核實按使用權人使用房屋情形認定應適用之房屋稅稅率之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 5 of "House Tax Act", which stipulates relevant rules that the applicable house tax rates shall be levied on the right-of-use asset according to the usage status of the right holder of the house after verification
