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財政部民國115年7月15日台財稅字第11504549440號

核釋個人交易繼承或受贈取得房屋，已提供或稽徵機關已查得交易時之實際成交價額者，依「所得稅法」第14條第1項第7類第2款規定減除之繼承或受贈時房屋評定現值，得按政府發布之消費者物價指數調整

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule that the current value of a house at the time of inheritance or gift deducted in accordance with Subparagraph 2 of Category 7 of Paragraph 1 of Article 14 of "Income Tax Act" may be adjusted with the consumer price index announced by the government when the actual transaction price has been provided by the individual who makes the transaction or has been obtained through investigation by the competent tax authority