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財政部民國115年4月2日台財稅字第11400710190號
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有關114年期原為依法免徵房屋稅之房屋，因移轉他人變為應稅房屋，應自移轉日之次期起恢復課徵房屋稅
MINISTRY OF FINANCE Order is hereby given, for stipulating that, starting from 2025, houses which were originally exempt from house tax in accordance with laws and regulations, once transferred to others and becoming taxable houses accordingly, shall be levied with house tax in the next period from the date of transfer
