{0>Article 3- 2 Property in a testamentary trust shall be subject to estate tax under this Act upon the death of the testator.

• 第3-2条 （遗产税之课徵）因遗嘱成立之信讬，于遗嘱人死亡时，其信讬财产应依本法规定，课徵遗产税。