These Enforcement Rules are adopted pursuant to Article 25 of the Specifically Selected Goods and Services Tax Act ("the Act").

"Yachts," as used in Article 2, paragraph 1, subparagraph 3 of the Act, means yachts as defined in Article 3, subparagraph 7 of the Ships Act, including yachts for personal use and for non-personal use as defined in subparagraphs 8 and 9 of the same article.

"Airplanes, helicopters, and ultra-light vehicles," as used in Article 2, paragraph 1, subparagraph 4 of the Act, means airplanes, helicopters, or ultra-light vehicles as defined in Article 2, subparagraphs 20, 24, and 25 of the Civil Aviation Act.

"Turtle shells, hawksbill, coral, ivory, furs, and their products," as used in Article 2, paragraph 1, subparagraph 5 of the Act, means the turtle shells, hawksbill, coral, ivory, and furs, in whole, partial, or processed form, of protected species as defined in the Wildlife Conservation Act.

"Furniture," as used in Article 2, paragraph 1, subparagraph 6 of the Act, means desks and tables, chairs, cupboards, closets, and beds for everyday use, but not those defined as antiquities under the Cultural Heritage Preservation Act.

Calculation of the holding period under Article 3, paragraph 3 of the Act, with respect to title over real property acquired through compulsory execution before registration is filed, shall commence from the date on which the owner obtained the title transfer document. With respect to land distributed back to a landowner as compensation in a zone expropriation process, the holding period shall commence from the date on which the landowner originally acquired the expropriated land.

Terms used in Article 4, paragraph 2, subparagraph 2 of the Act are defined as follows:
1. "Consignee of the imported specifically selected goods": The consignee named in the bill of lading or in the shipping manifest for the imported goods.
2. "Holder of the bill of lading of the imported specifically selected goods": The person who is in possession of the bill of lading by virtue of having received assignment from the consignee of the imported specifically selected goods specified in the bill of lading, or the person who files an import declaration with the customs authority in its own name pursuant to authorization by the consignee or assignee of the imported specifically selected goods.
3. "Holder of the imported specifically selected goods": The person in possession of imported specifically selected goods for which the taxable amount has not yet been paid..

"Other institution," as used in Article 4, paragraph 2, subparagraph 3 of the Act, means an agency, enterprise, group, or other organization with the authority to conduct public auctions or sales of goods pursuant to applicable laws and regulations.

"Business entity," as used in Article 4, paragraph 2, subparagraph 5 of the Act, means an agency, enterprise, group, or other organization operated as a membership system.

When selling a newly acquired building unit and its associated land because of "involuntary separation from employment" or "any other involuntary cause" as set out in Article 5, subparagraph 2 of the Act, the owner shall apply to the competent tax authority for determination thereof, submitting relevant documentary evidence and explanations.
The definition of "involuntary separation from employment" and "any other involuntary cause" in the preceding paragraph shall be publicly announced by the Ministry of Finance and published in a government gazette.

"Non-imposition of the land value increment tax has been approved," as used in Article 5, subparagraph 4 of the Act means compliance with the provisions of Article 37, paragraph 1 or Article 38-1 of the Agricultural Development Act or other provisions allowing for application for non-imposition of the land value increment tax under applicable laws and regulations, and furthermore where the non-imposition has been approved or determined by the local tax authority.

"A unit of a building is transferred for the first time after completion of construction by a business entity," as used in Article 5, subparagraph 7 of the Act, means conformance with the circumstances of any of the following subparagraphs:
1. A business entity sells a unit of a building, which it built on its own land, and the share of land associated with the unit.
2. A business entity sells a unit of a building and the share of land associated with the unit that has been allocated to the business entity in a joint construction and allocation project with another party.
3. A business entity sells a unit of a building that it built in partnership with the landowner and the share of land associated with the unit and concurrently sold with the unit.
4. A business entity, in a joint construction and allocation project with another business entity, sells a unit of a building and the share of land associated with the unit that have been repurchased as stipulated under a repurchase agreement.
5. A business entity sells a unit of a building and the share of land associated with the unit that have been returned from a previous sale.

"An owner, using his or her own residence and land, enters into a joint construction and allocation project with a business entity and sells his or her share" as used in Article 5, subparagraph 10 of the Act, includes the circumstance in which an owner transfers title to land to a business entity and the owner then sells a share of the building and associated land that the owner obtains in exchange for the transfer of the land title.

The terms used in Article 6, paragraph 2 of the Act are defined as follows:
1. "Specifically selected goods exclusively used for research and development": Passenger vehicles used for the purposes of new model development and design, analysis and testing of functional systems, improvement of safety performance, energy efficiency, and pollution control, or the development and design of parts and components.
2. "Specifically selected goods exclusively used for public security": Police cars equipped with special devices and used by government agencies or institutions, vehicles used for official investigation and inspection, and vehicles used for apprehending and transporting offenders.
3. "Specifically selected goods exclusively used for emergency medical care": Ambulances equipped with special devices and used by government agencies or institutions, government-owned business entities, or medical care institutions established with permission of the competent authority.
4. "Specifically selected goods exclusively used for disaster relief": Vehicles equipped with special devices and used in disaster relief by government agencies or institutions or juristic persons, groups, or other organizations established or registered for the purpose of disaster relief under applicable laws and regulations.

"Airplanes, helicopters, or ultra-light vehicles not for personal use" and exempt from the specifically selected goods and services tax under Article 6, paragraph 3 of the Act means any airplane, helicopter, or ultra-light vehicle other than those used in private aircraft flight activities and ultra-light vehicle activities as provided in the Civil Aviation Act.