<ol style="box-sizing: border-box; font-family: 微軟正黑體, Arial, "Heiti TC", sans-serif; font-size: 16px; outline: none; padding-top: revert; padding-right: revert; padding-bottom: revert; padding-left: 0px; margin-top: revert; margin-right: revert; margin-bottom: revert; margin-left: 1.2em; word-break: break-word; list-style-type: revert; color: rgb(51, 51, 51); background-color: rgb(255, 255, 255);"> <li style="box-sizing: border-box; font-size: revert; outline: none; padding: revert; margin: revert; word-break: break-word; list-style-type: inherit; text-align: justify;"><span style="box-sizing:border-box; font-size:1.25rem; list-style-type:revert; margin:revert; outline:none; padding:revert; word-break:break-word"><span style="box-sizing:border-box; font-family:微軟正黑體; font-size:revert; list-style-type:revert; margin:revert; outline:none; padding:revert; word-break:break-word">遺產稅或贈與稅納稅義務人具有正當理由不能如期申報者,應於申報規定限期屆滿前,以書面申請延長之。</span></span></li> <li style="box-sizing: border-box; font-size: revert; outline: none; padding: revert; margin-top: 8px; margin-right: revert; margin-bottom: revert; margin-left: revert; word-break: break-word; list-style-type: inherit; text-align: justify;"><span style="box-sizing:border-box; font-size:1.25rem; list-style-type:revert; margin:revert; outline:none; padding:revert; word-break:break-word"><span style="box-sizing:border-box; font-family:微軟正黑體; font-size:revert; list-style-type:revert; margin:revert; outline:none; padding:revert; word-break:break-word">前項申請延長期限以三個月為限。但因不可抗力或其他有特殊之事由者,得由稽徵機關視實際情形核定之。</span></span></li> </ol>