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財政部民國113年10月30日台財稅字第11304654260號
訂定「其他經財政部核定不計入房屋稅條例第五條第一項第一款第二目至第四目納稅義務人全國總持有應稅房屋戶數及適用差別稅率之房屋」，自113年7月1日生效
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Houses Assessed by the Ministry of Finance, Which Are Excluded From the Total Number of Taxable Houses Held by a Taxpayer in the Entire Country and Applicable to Differential Tax Rates Specified in Item 2 to 4 of Subparagraph 1 of Paragraph 1 of Article 5 of the House Tax Act" (promulgation has become effective since 1st, July 2024)
