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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 57
Content:
The legal basis and the scope of the agricultural land as referred to under Paragraph 1, Article 39-2 of the Act are described as follows:
1. Farmlands referred to under Subparagraph 11, Article 3 of the Act for Agricultural Development.
2. Lands designated for forestry, aquaculture, water conservancy, ecological preservation, national territory security purposes, and farm road within various usage zoning according to the Regional Planning Act, or lands within the aforementioned usage zones but has yet to be designated a land use purpose by law.
3. Lands designated for agricultural or pastoral use within the usage zones outside the agricultural area, general agricultural area, slope land preservation area, and forest area specified by the Regional Planning Act. 
4. Lands within the designated agricultural zone or preservation zone according to the Urban Planning Act.
5. Lands designated within national park area by zoning and usage according to the National Park Act and confirmed by the National Park Headquarters in conjunction with relevant authorities as compliant with the requirements set forth under the three preceding subparagraphs.
 Update:2018-04-23

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