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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 39-1
Content:
Transfer of land requisitioned under zone or section expropriation where the landowner receives cash for compensation is exempted from land value increment tax according to Paragraph 1 of the foregoing article. If the landowner receives cash compensation pursuant to Paragraph 3, Article 54 of the Equalization of Land Right Act on grounds that the area of land in lieu of compensation claimed by the landowner is smaller than the minimum building unit, the transfer is also exempted from land value increment tax.
Transfer of land requisitioned under zone or section expropriation where the landowner receives land in lieu of compensation as compensation pursuant to Paragraphs 1 and 2, Article 54 of the Equalization of Land Right Act is exempted from land value increment tax. But for the first-time transfer of land in lieu of compensation after the claim, total incremental value used to assess the land value increment tax payable for the transfer shall be based on the value of land in lieu of compensation actually claimed by the original landowner, and provisions of Paragraph 3 of the foregoing article applies.
 Update:2018-04-23

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