依前項規定受贈人有二人以上者，應按受贈財產之價值比例，依本法規定計算之應納稅額，負納稅義務。
If there are more than one donee in the case described in the foregoing paragraph, the donees shall be liable for payment of gift tax computed according to this Act in proportion to the value of the property received by each donee.
第8條 （遺產贈與稅之保全）遺產稅未繳清前，不得分割遺產、交付遺贈或辦理移轉登記。
Article 8 Estate of the decedent may not be split, delivered to legatee(s), or undergo recordation of title transfer before estate tax due is paid off.
但依第四十一條規定，於事前申請該管稽徵機關核准發給同意移轉證明書，或經稽徵機關核發免稅證明書、不計入遺產總額證明書或不計入贈與總額證明書者，不在此限。
The preceding provisions do not apply to cases where the taxpayer has obtained in advance a consent to transfer certificate, tax exemption certificate, exclusion from gross estate certificate, or exclusion from total amount of gifts certificate issued by the competent tax authority pursuant to Article 41 herein.
遺產中之不動產，債權人聲請強制執行時，法院應通知該管稽徵機關，迅依法定程序核定其稅額，並移送法院強制執行。
When real property in the estate of the decedent becomes the target of compulsory execution requested by the creditor(s), the court should notify the competent tax authority to assess the estate tax payable by the established procedure swiftly and forward the case to the court for compulsory execution.
第9條 （境內外財產之認定）第一條及第三條所稱中華民國境內或境外之財產，按被繼承人死亡時或贈與人贈與時之財產所在地認定之：
Article 9 The property within or outside the ROC as stipulated in Articles 1 and 3 herein shall be determined by its location at the time of death of decedent or making of gift by the doner:
一動產、不動產及附著於不動產之權利，以動產或不動產之所在地為準。
(1)For movables, real property and attachments, the physical location will govern.
However for ships, automobiles and aircraft, the location of the registration agency for the ship, automobile or aircraft will govern;
但船舶、車輛及航空器，以其船籍、車輛或航空器登記機關之所在地為準。
(1)For movables, real property and attachments, the physical location will govern.
However for ships, automobiles and aircraft, the location of the registration agency for the ship, automobile or aircraft will govern;
二礦業權，以其礦區或礦場之所在地為準。
(2)For mining rights, the physical location of the mines or mining area will govern;
三漁業權，以其行政管轄權之所在地為準。
(3)For fishing rights, the location of its administrative jurisdiction will govern;
四專利權、商標權、著作權及出版權，以其登記機關之所在地為準。
(4)For patents, trademarks, copyrights and publishing rights, the location of relevant registration agency will govern;
五其他營業上之權利，以其營業所在地為準。
(5)For other business rights, the place of business will govern;
六金融機關收受之存款及寄託物，以金融機關之事務所或營業所所在地為準。
(6)For deposits received by financial institutions, the office or business place of the financial institution will govern;
七債權，以債務人經常居住之所在地或事務所或營業所所在地為準。
(7)For rights of claim, the continuous residence or the office or business place of the debtor will govern;
八公債、公司債、股權或出資，以其發行機關或被投資事業之主事務所所在地為準。
(8)For treasury bonds, corporate bonds, stocks or equity investments, the principal business place of the issuer or invested enterprise will govern; and
九有關信託之權益，以其承受信託事業之事務所或營業所所在地為準。
(9)For trust benefits, the office or business place of the trust enterprise will govern.
前列各款以外之財產，其所在地之認定有疑義時，由財政部核定之。
For other property where its location is difficult to determine, the decision of the Ministry of Finance will govern.
第10條 （估價原則）遺產及贈與財產價值之計算，以被繼承人死亡時或贈與人贈與時之時價為準；
Article 10 For tax purpose, the estate of the decedent shall be valued according to the prevailing value at the time of death or prevailing value on the date of death as indicated in the adjudication of the court;
被繼承人如係受死亡之宣告者，以法院宣告死亡判決內所確定死亡日之時價為準。
the property transferred by gift shall be valued according to its prevailing value at the date of gift.
本條修正前發生死亡事實或贈與行為之案件，於本條修正公布生效日尚未核課或尚未核課確定者，其估價適用前項規定辦理。
For cases where the event of death or making of gift occurred prior the amendment of this Article, the foregoing paragraph applies to the valuation of estate or gift that is not yet taxed or where taxation is not yet determined.
第一項所稱時價，土地以公告土地現值或評定標準價格為準；房屋以評定標準價格為準。
The "prevailing value" depicted in the first paragraph hereof shall mean the government assessed value as published from time to time or the assessed standard price in the case of land, or the assessed standard price in the case of houses.
第10-1條 （遺產稅價值計算）依第三條之二第二項規定應課徵遺產稅之權利，其價值之計算，依左列規定估定之：
Article 10- 1 Interest in a trust subject to gift tax pursuant to Paragraph 2 of Article 3-2 herein shall be valued by the following rules:
一享有全部信託利益之權利者，該信託利益為金錢時，以信託金額為準，信託利益為金錢以外之財產時，以受益人死亡時信託財產之時價為準。
(1)If the beneficiary has interest in the entire trust which is in money, the trust amount will govern; if the trust benefit is property other than money, the prevailing value of the trust property at the time of beneficiary′s death will govern.
二享有孳息以外信託利益之權利者，該信託利益為金錢時，以信託金額按受益人死亡時起至受益時止之期間，依受益人死亡時郵政儲金匯業局一年期定期儲金固定利率複利折算現值計算之；
(2)If the interest consists of trust benefit in money other than accrued interest, the present value of the trust amount from the time of beneficiary′s death to the expiration of beneficiary period discounted to present value at the fixed rate for one-year term deposit compounded annually as quoted by the Postal Remittance & Savings Bank at the time of beneficiary′s death will govern;
信託利益為金錢以外之財產時，以受益人死亡時信託財產之時價，按受益人死亡時起至受益時止之期間，依受益人死亡時郵政儲金匯業局一年期定期儲金固定利率複利折算現值計算之。
if the trust benefit is property other than money, the prevailing value of the trust property at the time of beneficiary′s death which is discounted to present value at the fixed rate for one-year term deposit compounded annually as quoted by the Postal Remittance & Savings Bank at the time of beneficiary′s death will govern.