財政部民國111年5月26日台財稅字第11104501470號

核釋「所得稅法」第4條之4，有關納稅義務人轉售預售屋紅單交易所得課稅規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 4-4 of "Income Tax Act", which stipulates rules for the assessment of income tax on income derived from transactions of taxpayers reselling the written agreement of presale houses to a third party