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財政部民國115年5月22日台財稅字第11504570790號
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修正「房屋稅條例第五條與第十五條第一項第九款規定住家用房屋戶數認定及申報擇定辦法」第5條、第7條條文
MINISTRY OF FINANCE Order is hereby given, for the amendment on Article 5 and 7 of "Regulations for Determining and Reporting the Number of the Houses Used for Residential Purposes by the Owner Under Article 5 and Subparagraph 9 of Paragraph 1 of Article 15 of House Tax Act" (amended regulations shall be coming into force from 1st, July 2026)
