1.Full text（59 articles）promulgated on 14 July 1977 by Presidential Decree No.223. 2.Amendment to Article 34 promulgated on 25 July 1979 by Presidential Decree No.3729. 3.Amendment promulgated on 30 October 1989 by Presidential Decree No.5912. 4.Deletion of Article 56 promulgated on 30 July 1993 by Presidential Decree No.3702. 5.Amendments to Articles 39 and 39-1 promulgated on 7 January 1994 by Presidential Decree No.0095.
6.Amendments to Articles 31 and 55-2 promulgated on 18 January 1995 by Presidential Decree No.0247.
7.Amendment to Article 30 promulgated on 15 January 1997 by Presidential Decree No.8600011430.
8.Amendment to Article 39 and addition to Article 28-2 promulgated on 21 May 1997 by Presidential Decree No.8600115490.
9.Amendment to Article 30 promulgated on 29 October 1997 by Presidential Decree No.8600229650.
10.Amendments to Articles 10 and 39-2, addition to Article 39-3 and deletion of Article 55-2 promulgated on 26 January 2000 by Presidential Decree No.8900017400.
11.Amendments to Articles 2, 7, 13, 25 and 59, addition to Articles 3-1, 5-2, 28-3 and 31-1 promulgated on 13 June 2001 by Presidential Decree No.9000116090（Promulgated on 1 July 2001 with the approval of Executive Yuan).
12.Amendment to Article 33 promulgated on 30 January 2002 by Presidential Decree No.09100018250.
13.Amendments to Articles 28-2 and 33 promulgated on 14 January 2004 by Presidential Decree No.09300007291.
14.Amendment to Article 33 promulgated on 30 January 2005 by Presidential Decree No.09400016321.
15.Amendment to Article 54 promulgated on 11 July 2007 by Presidential Decree No.09600087981.
16.Amendment to Article 34 promulgated on 30 December 2009 by Presidential Decree No.09800323211.
17.Amendment to Article 54 promulgated on 24 November 2010 by Presidential Decree No. 09900317111.
18.Amendments to Articles 31-1, 35, and 53 promulgated on 1 July 2015 by Presidential Decree No. 10400077091.
19.Article 44 deleted, Articles 28-2, 30, 30-1, 31-1, 32, 34-1, 39, 39-1, 40 to 43, 51, 53, 55-1, 58 amended and promulgated on June 23, 2021 by Presidential Decree No. 11000056481.
When the land title is transferred or has Dien created, the present transfer value declared shall be subject to review by the following rules:
1. If the declaration is filed within thirty days from the date the contract was entered, the assessed present value at the time the contract was entered shall be used as basis.
2. If the declaration is filed beyond thirty days after the date the contract was entered, the assessed present value at the time the declaration was received by the competent tax authority shall be used as basis.
3. For land transferred as gift causa mortis, the assessed present value at the time the legator passed away shall be used as basis.
4. For land transferred under court order, the assessed present value at the time the declarant filed action with the court shall be used as basis.
5. For land transferred under auction by court or local branch of the Administrative Enforcement Agency, Ministry of Justice (hereinafter referred to as the branch of the Administrative Enforcement Agency), the assessed present value at the time the sale was finalized shall be used as basis; but if the auction price is lower than the assessed present value, the former shall govern; if the auction price has deducted mortgages and other debts, the auction price plus such deductions shall govern.
6. For land acquired by government ad valorem or purchased at an agreed price, the assessed present value at the time of government acquisition or purchase shall be used as basis. But if the price paid by the government is lower than the assessed present value at the time of acquisition or purchase, the former shall govern.
If the land transfer value as declared by the declarant in Subparagraphs 1 ~ 4 of the preceding paragraph is lower than the assessed present value, the competent authority may purchase the land at the declared transfer value or impose land value increment tax based on the assessed present value. If the land transfer value declared by the declarant in Subparagraphs 1~3 of the preceding paragraph exceeds the assessed present value, the declared transfer value shall be used as basis for imposing land value increment tax.
For cases of land title transfer under court order, court auction, government-approved acquisition ad valorem, or government purchase under agreement that occurred from January 17 to October 30, 1997, but the tax on which has not been levied or determined by the end of the period, the provisions under Subparagraphs 4~6 of Paragraph 1 and the preceding paragraph hereof shall apply in the review of declared transfer value.