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
- 贈與稅(Gift tax)
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。
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