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法律與法規命令

Tax Act:
Land Tax Act
Chapter 3【Agricultural Land Tax】 Article 22
Content:
Non-urban land designated as agricultural land by law or not having an assessed value shall be subject to agricultural land tax. The preceding provision also applies to urban land that meets any of the following conditions:
1. Designated as agricultural zone or preservation zone under urban planning and limited for agricultural use only.
2. Used for agricultural purpose prior to the completed construction of the public facilities(under-construction public facilities ).
3. Used for agricultural purpose due to restricted construction according to law.
4. Used for agricultural purpose due to no construction allowed (construction prohibition)according to law.
5. Designated as reserved land for public facilities under urban planning, but still used for agricultural purpose.
The lands referred to in Subparagraphs 2 and 3 in the preceding paragraph are limited to the lands cultivated by the owner farmer or leased by the tenant under the “37.5% Arable Rent Reduction Act”.
Land used for warehouse, refrigerator (cold-storage), farming machine center, silkworm seed (rearing) farm, distribution court, inspection yard, paddy rice seedling, water cistern, agricultural greenhouse, agricultural wholesale market that is owned by farmers’ associations or cooperative farms and supplied directly for agricultural use shall be subject to agricultural land tax.
Public land for public use and reserved land under urban planning that is not in use for any purpose and segregated from other land in use during the reserve period are exempted from agricultural land tax.
 Update:2018-04-23

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