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財政部民國109年5月8日台財稅字第10800117831號
核釋「土地稅法」第34條規定，未載於建物所有權狀之增建房屋，准按「房屋稅籍資料」或「建物測量成果圖」之面積或層數為準
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 34 of "Land Tax Act", which stipulates that the areas and number of floors of the additions of a building which are not registered in the certificate of improvement ownership may be calculated based on the document of house tax statement or the improvement survey result map
