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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:
The Enforcement Rules of the Land Tax Act
Article 56
Content:
The reconsolidated land eligible for land value increment tax reduction pursuant to the provisions under Paragraph 4, Article 39 of the Act shall be limited to the following lands transferred after the promulgation of the Equalization of Land Right Act on 2 February of 1977.
1. Lands within the region under the land value assignation in 1964 or any other land value re-prescriptions that are reconsolidated after such prescription or re-prescription.
2. Lands within the region already having the land value assigned according to the Land Act prior to 1964 or having first land value assigned after 1964 that are reconsolidated after its first land value prescription.
 Update:2018-04-23

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