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法律與法規命令

Tax Act:
The Enforcement Rules of the Land Tax Act
Chapter 4【Land value increment tax】 Article 42
Content:
For any land transaction, a land value increment tax shall be imposed upon respective original land owners.
For division of a land under ownership in common, the owner(s) whose acquired land value is equivalent to the pre-division value of their share of the land, said land value increment tax shall be exempted; where the value has decreased, the part of value reduced shall be imposed of a land value increment tax.
For land value increment tax imposition in the event of division of a land under joint ownership, the provisions under the preceding paragraph shall apply mutatis mutandis.
For a land consolidation, the co-owner(s) whose acquired land value is equivalent to the pre-consolidation value of the land shall be exempted of the land value increment tax. Where the value has decreased, the part of value reduced shall be imposed of a land value increment tax.
The calculation of the land value described in the three preceding paragraphs, where it involves a co-owned land division or land consolidation, shall be based upon the assessed present value.
 Update:2018-04-23

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