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The enforcement rules of this Act shall be prescribed by the Ministry of Finance.

The format of forms specified in this Act shall be determined by the Ministry of Finance.

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Matters with respect to the imposition of estate tax and gift tax not specified herein shall be governed by other acts.

After the articles amended on 12th January, 2009 came into force, substantial losses so incurred in the annual tax revenue to be allocated to the local government in accordance with the Act Governing the Allocation of Government Revenues and Expenditures shall be made up by the central government before the Act Governing the Allocation of Government Revenues and Expenditures is modified to increase the scale of the central distribution fund, notwithstanding the provisions of Article 23 of the Budget Act regarding the restriction on debt financing used for ordinary expenditure.
The substantial tax loss as stipulated in paragraph 1 shall be the difference calculated by subtracting tax revenue collected by the local government in the current year when the amendment came into fore or in each coming year from the average of estate and gift tax collected by the local government for the last three years before the amendment of this Act on 12th January, 2009, and rounding off to the nearest $ 10,000.

After the Articles amended on 25 April 2017 came into force, the tax revenues from raising the estate and gift tax rates from 10% to 20% referred to in Article 13 and Paragraph 1, Article 19 of this Act, shall be funded for the long-term care service development fund established in accordance with the Long-Term Care Services Act, and used for long-term care services, notwithstanding the provisions of the Act Governing the Allocation of Government Revenues and Expenditures.

This Act shall come into force from the date of promulgation.
The effective date of articles of this Act amended on 29 May, 2001 shall be determined by the Executive Yuan.