With reference to Article 30 of the Estate and Gift Tax Act, if the estate tax or gift tax amounts to $300,000 or more, and the taxpayer has difficulty in paying the full amount in cash, he/she may offset the tax with property. According to Article 51 of the Enforcement Rules of the Estate and Gift Tax Act, except for land reserved for common facilities whose ownership should be transferred respectively to the country, the municipality, county (city), township (town/city), all other property for such purpose should be registered under the NPA ownership, and administrated or disposed in accordance with the National Property Act and the “Directions for Management of Property for Offsetting Estate or Gift Tax”.