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Legislative History

Title: Estate and Gift Tax Act CH
Announced Date: 1973-02-06
Amended Date: 2017-06-14
Category: Ministry of Finance(財政部)
1.Full text promulgated on 6 February, 1973 by Presidential Decree.
2.Amendment to Article 57 promulgated on 5 September, 1973 by Presidential Decree.
3.Amendments to Articles 12, 13, 16 to 20, 22,30, 44 to 46, 51 to 53, and 56, and deletion of Article 27, 31, 32, 34 to 36, 38, 49, 54 and 57, as well as the heading of Section 2, Chapter IV promulgated on 19 June, 1981 by Presidential Decree.
4.Deletion of Article 53 promulgated on 30 July, 1993 by Presidential Decree.
5.Addition of Article 3-1, 12-1, and 41-1, amendments to Article 4, Article 5, Article 10, Article 11, Article 13, Articles 16-20, Article 22, Article 30, Article 41 and Article 51 promulgated on 13 January, 1995 by Presidential Decree.
6.Amendments to Article 11 and 20 promulgated on 24 June, 1998 by Presidential Decree.
7.Amendment to Article 15 promulgated on 15 July, 1999 by Presidential Decree No.8800162090.
8.Amendments to Article 4, 17, and 20 promulgated on 26 January, 2000 by Presidential Decree.
9.Addition of Article 3-2, 5-1, 5-2, 10-1, 10-2.16-1, 20-1, and 24-1, and amendment to Article 59 promulgated on 13 June, 2001 by Presidential Decree and promulgated on 1 July, 2001 with the approval of Executive Yuan.
10.Amendment to Article 28 promulgated on 2 June, 2004 by Presidential Decree No.09300104241.
11.Addition of Article 17-1, 58-1, and amendments to Article 7, 10 , 13 ,18 , 19, 22, 30, 44, and 45 promulgated on 21 January, 2009 by Presidential Decree No.09800015721.
12.Amendments to Article 30 promulgated on 1 July, 2015 by Presidential Decree No.10400075361.
13.Addition of Article 58-2, and amendments to Article 12-1, 13, and 19 promulgated on 10 May, 2017 by Presidential Decree No. 10600056411.
14.Amendments to Article 51 promulgated on 14 June, 2017 by Presidential Decree No.10600073271.