財政部民國113年9月4日台財稅字第11300594870號

核釋「房屋稅條例」第5條及「土地稅法」第9條規定，凡取得中華民國居留證可視同戶籍登記，符合房屋稅自住房屋及地價稅自用住宅用地應辦竣戶籍登記之要件

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 5 of "House Tax Act" and Article 9 of "Land Tax Act", which stipulates that people who obtain R.O.C. resident certificates are regarded as having household registrations and meet the requirements for the taxation of house tax on a house used for residential purposes by the owner and land value tax on self-use residential land