你說的是IRA TRANSFER嗎?
參見: http://taxguide.completetax.com/text/Q07_5200.asp
關於"ROTH IRA要連續投資5年才能取出", 你是指:
Withdrawals are tax free within certain limitations. Withdrawals can be made without penalty once your reach the age of 59 1/2 provided the funds have been in the account for 5 years.
參見:
http://invest-faq.com/articles/ret-plan-roth-ira.html
http://retireplan.about.com/od/rothandtraditionaliras/a/iravsroth.htm