On 16 August 2011, the Ministry of Finance issued Tax Ruling Reference No. Tai-Tsai-Sui-10000290040 to explain the period of time for which the owner held on the sale of certain buildings and land before gifting them to his/her spouse and after the spouse gifted them back. Under the ruling, the period for which the owner held on such sale of the buildings and land listed under Item 3, Article 3 of the Specifically Selected Goods and Services Tax Act may be included in the period for which the owner held general buildings and land before gifting them to his/her spouse and after the spouse gifted them back.