Where a beneficiary prescribed in Paragraph 3 of Article 3-4 of the ITA is not specified or not in existence yet, the tax shall be declared and paid according to a withholding rate of 20% for the income calculated in accordance with the pertinent regulations. However, when considering the amount of income arising from disposition of the house, land, the right to use a house, the presale house with its building location, shares, or capital in Article 4-4 of the ITA by the trustee which is calculated in accordance with Paragraph 3, Article 14-4 of the ITA, the tax shall then be declared and paid in accordance with the following withholding rate according to the holding period of the house, land, the right to use a house, the presale house with its building location, shares, or capital:
1. The withholding rate shall be 45% if the holding period is no more than 2 years.
2. The withholding rate shall be 35% if the holding period is more than 2 years but no more than 5 years.
3. The withholding rate shall be 20% if the holding period is more than 5 years but no more than 10 years.
4. The withholding rate shall be 15% if the holding period is more than 10 years.
5. House and Land, of which the house is built in partnership with a business entity and the share of land associated with the unit has been held for a period of no more than 5 years shall be taxed at 20%.
6. House and the share of land associated with the house that are transferred for the first time after the completion of construction and have been held for a period of no more than 5 years, where the house and land are acquired through participation in urban renewal by providing land, legal buildings, other rights, or capital in accordance with the Urban Renewal Act or the participation in reconstruction in accordance with the Statute for Expediting Reconstruction of Urban Unsafe and Old Buildings shall be taxed at 20%.

Where an individual outside the territory of the Republic of China derives income arising from transactions of house, land, the right to use a house, the presale house with its building location, shares, or capital in Article 4-4 of the ITA which is calculated in accordance with Paragraph 3, Article 14-4 of the ITA, he or she shall file and pay the tax in accordance with the following withholding rate according to the holding period of the house, land, the right to use a house, the presale house with its building location, shares, or capital:
1. The withholding rate shall be 45% if the holding period is no more than 2 years.
2. The withholding rate shall be 35% if the holding period is more than 2 years.
Where an individual of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year in accordance with Paragraph 4, Article 25 of the AGR derives income which is calculated in accordance with Paragraph 3, Article 14-4 of the ITA, he or she shall file and pay the tax as applicable under the preceding Paragraph of this Article.
A profit-seeking enterprise which has neither any fixed place of business nor business agent within the territory of the Republic of China but derives income arising from the transaction of house, land, the right to use a house, the presale house with its building location, shares, or capital in accordance with Article 4-4 of the ITA which is calculated in accordance with Paragraph 2, Article 24-5 of the ITA, shall file and pay the tax in accordance with the withholding rate under Paragraph 1 of this Article.
A juristic person, organization, or other institution of the Mainland Area with neither any fixed place of business nor business agent in the Taiwan Area in accordance with Paragraph 4, Article 25 of the AGR but deriving income arising from the transaction of house, land, the right to use a house, the presale house with its building location, shares, or capital in accordance with Article 4-4 of the ITA which is calculated in accordance with Paragraph 2, Article 24-5 of the ITA, shall file and pay the tax as applicable under the preceding Paragraph of this Article.
A profit-seeking enterprise with neither any fixed place of business nor business agent within the territory of the Republic of China deriving income from a property transaction other than that specified in Paragraph 3, shall file and pay the tax in accordance with the withholding rate of 20% of the income. An individual outside the territory of the Republic of China deriving income from a property transaction other than that specified in Paragraph 1 or income from self-undertaking in farming, fishing, animal husbandry, forestry, mining, or other income as described in Article 14 of the ITA, shall file and pay the tax in accordance with the withholding rate of 20% of the income.
A juristic person, organization, or other institution of the Mainland Area with neither any fixed place of business nor business agent in the Taiwan Area in accordance with Paragraph 4, Article 25 of the AGR deriving income from a property transaction other than that specified in Paragraph 4, and an individual of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year in accordance with the aforesaid provision of AGR deriving income from a property transaction other than that specified in Paragraph 2, income from self-undertaking in farming, fishing, animal husbandry, forestry, mining, or other income as described in Article 14 of the ITA, that income shall be filed and paid as applicable under the preceding Paragraph of this Article.

The Standards are effective from the date of promulgation; however, the provisions under Article 2, Article 3, Article 4, Article 5, Article 9, and Article 13 amended on October 28, 2009 shall come into force on January 1, 2010. The Articles amended on December 22, 2010 shall come into force on January 1, 2011. The Articles amended on November 1, 2012 shall come into force on January 1, 2013. The Articles amended on September 5, 2013 shall come into force on January 1, 2013. The articles amended on January 6, 2016 shall come into force on January 1, 2016. The articles amended on December 29, 2017 shall come into force on January 1, 2018. The provisions under Article 2 and Article 3 amended on September 20, 2019 shall come into force on December 1, 2019. The Articles amended on June 30, 2021 shall come into force on July 1, 2021.