beta
Document Number
Inheritance 46014-702 (Law No. 608)
Items of Taxation
Certificates of merit
Journal
Farmland located in a residential area under the Urban Planning Act shall also be subject to the farmland inheritance deduction under the provisions of Article 11-3 of the former Inheritance Tax Act (amended by Act No. 5193, Dec. 30, 1996; Act No. 5193); and the above provisions shall apply to farmland subject to the farmland inheritance deduction at the time of filing a return of the inheritance tax, which has been separately designated
Congress RESALS
Farmland located in a residential area under the Urban Planning Act shall also be subject to the farmland inheritance deduction under the provisions of Article 11-3 of the former Inheritance Tax Act (amended by Act No. 5193, Dec. 30, 1996; Act No. 5193), and the above provisions shall also apply to farmland subject to the farmland inheritance deduction at the time of filing a return of inheritance tax, which is separately designated and stated
Related statutes
Article 11-3 of the former Inheritance Tax Act
Main text
1. Materials on the contents of questioning;
(a) Similar cases:
○ New 46014-2424, October 29, 196
Farmland located in an industrial area under the Urban Planning Act, also is subject to the deduction of farmland inheritance under the provisions of Article 11-3 of the Inheritance Tax Act.