國人贈與受贈人數

依贈與稅核定案件登載資料統計(不含贈與法人)，如屬免課徵贈與稅或應課徵贈與稅但尚未經稽徵機關查獲之未申報案件，即未納入統計。

This dataset is compiled using the recorded data of audited gift tax cases, excluding those involving gifts to legal entities. Unreported cases that are either exempt from gift tax or subject to gift tax but have not yet been detected by tax collection authorities are excluded from this dataset.