贈與

贈與,指財產所有人以自己之財產無償給予他人,經他人允受而生效力之行為。

參照

參考文獻

  • 中華民國《遺產及贈與稅法》第一章第4條。
  • 中華民國《民法》第406條。
This article is issued from Wikipedia. The text is licensed under Creative Commons - Attribution - Sharealike. Additional terms may apply for the media files.