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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Land Tax Act
Article 35
Content:
When a landowner who has sold his/her land acquires another parcel of land within two years following the completion of transfer registration, and the acquisition meets any of the following provisions, if the value of the acquired land is in excess of the balance of the original value of land sold less the land value increment tax paid, the landowner may apply to the tax authority for refund of the portion of land value increment tax paid to make up the difference to be paid for the reacquisition of land:
1.After self-use residential land has been sold, the original owner acquires another parcel of urban land not exceeding 3 acres or non-urban land not exceeding 7 acres for his/her own residential use.
2.After self-operated factory land has been sold, the original owner acquires another parcel of land for factory building in another industrial zone as designated by urban planning or on government-designated industrial land.
3.After self-tilled agricultural land has been sold, the original owner acquires another parcel of agricultural land for self-tilling.
The provisions in the preceding paragraphs apply if a landowner sells his/her land within two years after the registration of title transfer for the acquisition of another parcel of land is completed.
Provisions in subparagraph 1 of Paragraph 1 and Paragraph 2 hereof do not apply if the land sold or requisitioned was used for business purposes or rented in the last year before transfer.
 Update:2018-04-23

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