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- 第19条本条例第十一条第二项所定亦适用之，指本条例公布施行前经行政院核定开发之新市镇，于经行政院核定应实施区段徵收或特定区计画确定应实施区段徵收之日起，至实施区段徵收发还抵价地五年内，应实施区段徵收范围内之土地，因继承或配偶、直系血亲间之赠与而移转者，亦适用同条第一项之规定，免徵遗产税或赠与税。
Article 19 The so-said “also applicable” in Paragraph 2, Article 11 of the Act means that, for the new towns approved by the Executive Yuan before the Act is enforced, the exemption of inhertance tax and gifts tax is also applicable to land transfer caused by inheritance or presentation between spouses or linear descents for the lands within the scope of sectional expropriation, within 5 years commencing from the date when the Executive Yuan approves or the plan of the special area determines the implementation of zone expropriation to return of the compensation lands.
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中国词汇量第二的英语词典
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