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財政部民國115年5月18日台財稅字第11404691700號
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訂定「個人以住宅為信託財產依住宅法與租賃住宅市場發展及管理條例出租所得稅課稅規定」
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Directions for Taxing Income From the Lease of Residential Property Held in Trust by Individuals in Accordance With 'Housing Act' and 'Rental Housing Market Development and Regulation Act'"
