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主內容區域
「因疫情出境逾 2 年， 109 年至 110 年間戶籍遭遷出，致 110 年及 111 年地價稅改按一般用地稅率課徵，
土地所有權人得於 112 年 9 月 22 日前申請續按自用住宅用地稅率課徵地價稅」
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