依遺產及贈與稅法第8條規定，遺產稅未繳清前，不得分割遺產、交付遺贈或辦

依遺產及贈與稅法第8條規定，遺產稅未繳清前，不得分割遺產、交付遺贈或辦理移轉登記

結果 (英文) 1:

According to Article 8 of the Estate and Gift Tax Law, the estate cannot be divided, bequeathed, or registered for transfer before the estate tax is paid.

結果 (英文) 2:

According to Article 8 of the inheritance and gift tax law, the estate shall not be divided, bequeathed or transferred before the estate tax is paid

結果 (英文) 3:

According to Article 8 of the Inheritance and Gift Tax Law, inheritance tax may not be divided, bequested or transferred to registration until it has been paid