財政部表示,持分共有房屋的共有人,如已申請分單繳納房屋稅,無欠稅的共有人申請移轉其持分時,地方稅務局僅會對移轉的持分部分,依規定查詢是否仍有欠稅;其他共有人如有欠稅,並不影響無欠稅共有人持分的移轉行為。
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