A three-month-old infant in Chiayi surnamed Zhao was, while still in his mother's womb, the cross-generational heir to an NT $ 20,000-plus tax debt of his grandfather, achieving the dubious honor of being the youngest debtor in Taiwan.
嘉義市一名 3 個月大的趙小弟弟，還在媽媽肚子裡，就「隔代繼承」了過世外祖父的二萬多元所得稅欠款，成為「台灣年齡最小的債務人」。