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Land Value﹝01-03﹞
The Equalization of Land Rights Act

Promulgated Date 1954/8/26
Amended Date 2017/5/10
Document No. Promulgated, Aug. 26, 1954; Amended, Dec. 30, 2011
Law Content Promulgated on August 26, 1954 by Presidential Decree(47 Articles)
Amended and Promulgated on July 2, 1958 by Presidential Decree(54 Articles)
Amended and Promulgated on February 6, 1964 by Presidential Decree(60 Articles)
Amended and Promulgated on February 12, 1968 by Presidential Decree(73 Articles)
Amended and Promulgated on November 11, 1972 by Presidential Decree; revising Article 32
Amended and Promulgated on February 2, 1977 by Presidential Decree(87 Articles); before promulgating the Act named “The Equalization of Land Rights on Urban Land Act”
Amended and Promulgated by letter Tai-Tong-1-Yi No.517 of President on January 25, 1980; revising Article 41
Amended and Promulgated by letter Hua-Zong-1-Yi No.3401 of President on June 29, 1986; revising Article 1 through 87
Amended and Promulgated by letter Hua-Zong-1-Yi No.5913 of President on October 30, 1989; revising Article 20
Amended and Promulgated by letter Hua-Zong-1-Yi No.0595 of President on February 2, 1994; revising Article 42 and 42-1
Amended and Promulgated by letter Hua-Zong-1-Yi No.8800149820 of President on June 30, 1999; revising Article 47-1
Amended and Promulgated by letter Hua-Zong-1-Yi No.8900017380 of President on January 26, 2000; revising Article 3, 45, and 51; adding Article 55-2
Amended and Promulgated by letter Hua-Zong-1-Yi No.9000116990 of President on June 20, 2001; revising Article 2, 5, 13, 42, 56, and 87; adding Article 19-1, 35-2, 35-3, 37-1, and 38-1(put in force on July 1, 2001)
Amended and Promulgated by letter Hua-Zong-1-Yi No.09100018220 of President on January 30, 2002; revising Article 40
Amended and Promulgated by letter Hua-Zong-1-Yi No.09100108300 of President on May 29, 2002; revising Article 12, 42-1, 46, 47-2, 56, 58, 59, and 87(Article 46 put in force on September 1, 2002)
Amended and Promulgated by letter Hua-Zong-1-Yi No.09300007301 of President on January 14, 2004; revising Article 40
Amended and Promulgated by letter Hua-Zong-1-Yi No.09400016311 of President on January 30, 2005; revising Article 40
Amended and Promulgated by letter Hua-Zong-1-Yi No.09800323281 of President on December 30,2009; revising Article 41
Amended and Promulgated by letter Hua-Zong-1-Yi No.10000122951 of President on June 15,2011; deleting Article 6 and revising Article 56, 64
Amended and Promulgated by letter Hua-Zong-1-Yi No.10000294931 of President on December 30, 2011; revising Article 47 and 87; adding Article 81-2
Amended and Promulgated by letter Hua-Zong-1-Yi No.10600056451 of President on May 10, 2017; revising Article 14 and 17


Chapter I General Principles


Article 1  The implementation of the equalization of land rights shall conform to the provisions of this Act. Matters which are not provided for in this Act shall be governed by the provisions of the Land Law and other related laws.


Article 2  The term “competent authorities” referred to in this Act shall mean the Ministry of the Interior in the case of the Central Government, the special municipal government in the case of a municipality under the direct jurisdiction of the Executive Yuan, and the County / City Government in the case of a county /city.


Article 3 The definitions of the terms referred to in this Act are as follows:
1.Urban land shall denote all lands within the boundaries of urban planning areas that have been designated according to law.
2.Non-urban land shall denote all categories of lands not belonging to urban land.
3.Agricultural land shall denote that land, both urban and non-urban, located in the agricultural zone or protection zone, and used for the following purposes according to laws:
(1)Land used for agricultural cultivation, forestation, fish culture, pasture and conservation.
(2)Land used for buildings, drying grounds, farm roads, irrigation and drainage systems as related to agricultural management.
(3)Land, owned by farmers groups or cooperative farms, directly used for warehouses for agricultural purposes, refrigerator chambers or ice pits, agricultural machinery centers, silkworm cultivation fields, goods assembling fields, examination fields etc.
4.Industrial land shall denote those lands designated for industrial zones according to laws and lands permitted by the government for industrial use or for factories.
5.Mining land shall denote the surface of those lands de facto used for mining industry.
6.Owner-occupied residential land shall denote the land that shall be the place where the landowner or his spouse or his direct blood relative’s domicile is located and residence has been so registered, and not used for rent or business use.
7.Vacant land shall denote the land which has not been used for the purpose of construction according to law in places where roads, sewers, electricity and water supply (in cases where the water system exists) are available. Or if there are constructional improvements on the land, both private land and public land not used for public construction purpose, but the value of the constructional improvements is less than 10 per cent of the declared value of the building site, and the Special Municipal Government or the County / City government certifies that it can be used for additional building, reconstruction or renewal, then the land shall be regarded as vacant land.


Article 4 The term “land evaluation committee” referred to in this Act shall denote the committee organized by the Special Municipal Government or the County / City Government and composed of representatives of local people and other persons of justice. The organization of the land evaluation committee shall be prescribed by the Ministry of the Interior.


Article 5  The Central Government and the competent Special Municipal authorities may issue land bonds to be used as funds for the purchase of lands at their declared values and for the zone expropriation.
The issuance of land bonds shall be separately prescribed by law.


Article 6 Cancelled.


Article 7 All land purchased at their declared values, requisitioned by zone expropriation, or acquired through land consolidation may be openly sold at any time without being subject to the restrictions of Article 25 of the Land Law.


Article 8 Cancelled.


Article 9  Cancelled.


Article 10 The compensation for the compulsorily purchased land in the areas subject to this Act shall be paid to the landowners at the current land value publicly announced by the government. The land reserved for public infrastructure in an urban planning area shall be compensated at the average publicly announced current land values of its neighboring lands, whilst its constructional improvements shall be compensated at their reconstruction prices.


Article 11 In case the compulsorily purchased or purchased at the declared value land is tenanted farmland, the government shall compensate the lessee for the expenses he has incurred in making land improvement as well as for any crops not yet harvested. In addition the lessor shall pay to the lessee one third of the compensated land price after a deduction for land value increment tax through the government.
The compensated land price to be paid to the lessee according to the provisions of the preceding Paragraph shall be deducted from the total amount and be paid to the lessee by the competent authorities when such compensated land price is being paid or deposited in the local court by law.
In case the tenanted farmland is allocated according to law, the two preceding Paragraphs shall, mutatis mutandis, apply for the compensation of the lessee. The authority originally in charge of management is liable for the cost incurred. In case the allocation is for no consideration, the authority requiring the land is liable for the compensation cost.


Article 12 The regulation of content, procedure, inquiry, the scope of information provision, and collection of fees, etc. of general registers of landowners should be enacted by central competent authority and submit to Executive Yuan for ratification.


Chapter II Assessment of Land Value


Article 13 The values of the lands in the implementation area of this Act, which have not been assessed, shall be duly assessed. The lands in remote areas and not yet registered may be valued in phases in accordance with the scope designated by the competent authorities of Special Municipality or County / City and approved by the competent authorities of the Central Government.


Article 14 The land value shall be reassessed once every two years after its initial assessment or reassessment. The reassessment of land value can be postponed if necessary.


Article 15 The procedure for the assessment or reassessment of land value by the competent authorities of Special Municipality or County / City shall be as follows:
1.Investigate the transaction prices and income values of lands occurring in the last 12 months by sections.
2.Demarcate land value sections and evaluate section values according to the investigation, then transmit the result to the Land Value Evaluation Committee for finalization.
3.Calculate the land value of each plot.
4.Publicly announce the land values for 30 days for the landowners to declare the values of their lands.
5.Compile land value rolls and general registers of landowners in accordance with the declared land values.


Article 16 In case the landowner fails, during the period of assessment or reassessment of land value, to declare the value of his land within the time limit, then 80 percent of the announced land values shall be deemed as his declared land value. In case the landowner declares land value during the announcement period, and the land value declared is higher than 120 percent of the announced land value, the 120 percent of the announced land value shall be deemed as his declared land value. If the land value declared by the owner is lower than 80 percent of the announced land values, the government reserves the right to purchase his land at the announced land value, or the 80 percent of the announced land value shall be deemed as his declared land value.


Chapter III Taxation According to the Declared Land Value


Article 17 A land value tax based on the declared land value shall be levied in the area where the land value has been assessed.
In the event that a taxpayer is difficult to pay the land tax within the statutory period for tax payment upon the adjustment of the announced land value, an application may be filed with the competent tax collection authorities within the statutory period for tax payment for the deferral of the tax payment or for payment by installments; the period of such deferral and installment payments shall not exceed six months and one year, respectively.
The Special Municipal Government and the County / City Government may stipulate the deferral or installment payment regulation referred to in the preceding Paragraph, as necessary in view of the socio- economic situation and the actual needs.

Article 18 Land value tax shall be levied according to progressive rates. The initial point at which the progressive rates are applied shall be the average value of seven acres of land, excluding the land for industrial, mining and agricultural uses, as well as the land exempted from tax in the respective Special Municipality or County / City.


Article 19 The basic rate for land value tax is one per cent. If the total value of all the lands owned by any landowner does not exceed the initial point of land value subject to progressive rates, the land value tax on his lands shall be levied at the basic rate. If the total value of all the lands owned by any landowner exceeds the initial point of land value subject to progressive rates, the land value tax on the excess portion shall be levied according to the following progressive rate:
1.If the total value exceeds the initial point by no more than 500 percent, an additional 1.5 percent shall be levied on the excess portion.
2.If the total value exceeds the initial point by more than 500 percent but no more than 1,000 percent, an additional 2.5 percent shall be levied on the excess portion.
3.If the total value exceeds the initial point by more than 1,000 percent but no more than 1,500 percent, an additional 3.5 percent shall be levied on the excess portion.
4.If the total value exceeds the initial point by more than 1,500 percent but no more than 2,000 percent, an additional 4.5 percent shall be levied on the excess portion.
5.If the total value exceeds the initial point by more than 2,000 percent, an additional 5.5 percent shall be levied on the excess portion.


Article 19-1 In case the land is of fiduciary property, the trustee shall be liable to pay the land value tax and farmland tax during the existence of the fiduciary relationship.
The land referred to in the preceding Paragraph shall be combined with all lands owned by the trustee for the calculation of the total land value, and the total land value tax the trustee is liable to pay shall be calculated at the rate prescribed by the preceding Article. However, the calculation of the land value tax on his individual land shall be based on the ratio of its land value to the total land value of all lands owned by the trustee. If the beneficiary of the trust is not the mandatory, the land referred to in the preceding paragraph shall be combined with all lands owned by the beneficiary and located in the jurisdiction of the same Special Municipality or County / City for the calculation of total land value, if the following conditions apply:
1.The beneficiary is certain and enjoys all the interest of the trust.
2.The mandatory has not retained the right to change the beneficiary.


Article 20 The land value tax on self-used land shall be levied at the rate of 0.3 percent if it is in accord with the following provisions:
1.Urban land whose area does not exceed three acres.
2.Non-urban land whose area does not exceed seven acres.
The above rates shall, mutatis mutandis, apply to the land which is used for the public housing project run by the government, from the day the construction work has started or the land ownership has been acquired.
The land value tax paid at the preferential rate on self-used land, as prescribed in Paragraph 1, shall be limited to one place among lands owned by the landowner, his spouse and any minor relatives supported by him.
The rate prescribed in Paragraph 1 shall be 0.2 percent from January 1, 1990.


Article 21 The land value tax on industrial lands shall be levied at a uniform rate of 1 per cent, if they are directly used for the following undertakings, unless they are not used according to the plans approved by the competent authorities in charge of the undertakings:
1.Industrial land, mining land.
2.Premises for private parks, zoos and athletic grounds.
3.Premises for temples, churches, and scenic spots and historic remains designated by the government.
4.Premises for gas stations and public parking fields designated according to citing planning projects.
5.Other lands approved by the Executive Yuan.
In case a factory established with governmental approval in a non-industrial zone before the designation by law of industrial zone or industrial land has been formally announced, the land value tax on the lands used directly by the said factory may be levied at the rate prescribed in the preceding paragraph.
The land value taxes on the lands referred to in each section of the preceding Paragraph shall be exempted or reduced if they are in accordance with the exemption and reduction provisions prescribed in Article 25.


Article 22 Non-urban land designated as agricultural land or having not been assigned with declared land value may be levied a farmland tax. A farmland tax may apply to urban lands too if any one of the following conditions applies:
1.The lands that are classified by urban planning as agricultural zone or protective zone, and are used for agricultural purpose only.
2.The urban lands that are being used for agricultural purpose when the public facilities have not been completed.
3.The urban lands that are being used for agricultural purpose when the restriction is placed on the use of them as building sites according to law.
4.The urban lands that are being used for agricultural purpose when they cannot be used as building sites according to law.
5.The urban lands that are being used for agricultural purpose are reserved for public facilities by urban planning.
The lands referred to in Subparagraphs 2 and three of the preceding Paragraph are limited to the lands cultivated by the owner farmer or leased by the tenant under the “37.5% Arable Rent Reduction Act”.
Warehouses, refrigerator chambers or ice pits, agricultural machinery centers, silkworms cultivation fields, goods assembling fields, examination fields etc. used by farmers’ groups and co-operative farms shall still be liable to farmland tax.


Article 23 The land value tax on the lands that have been used as building sites in the areas reserved for public facilities by urban planning may be levied at a uniform rate of 0.6 per cent with the exception of self-used residential lands referred to in Article 20. They may be exempted from the land value tax if they have not been used for any purpose and are separated from the lands that have been used.


Article 24 The land value tax on public lands shall be levied uniformly at the basic rate or farmland rate. But public lands used for public purposes shall be exempted from the land value tax or farmland tax.


Article 25 Lands used for national defense, government office buildings, public facilities, arcades and corridors, research institutes, and premises for education, communication, water conservancy, water supply, salt enterprise, religion, medication, health, public and private cemeteries, philanthropic or public welfare undertakings, and the land having been consolidated, reclaimed and improved shall be properly exempted from the land value tax or farmland rate. The regulations governing the reduction and exemption of the land value tax shall be made by the Executive Yuan.


Article 26 In light of the actual situation of urban development, the Special Municipal Government or the County / City Government shall specify the areas wherein all private vacant lands shall be put to such designated uses as building a new house, additional construction, remodeling or reconstruction. For any such land which has not been put to the designated use after expiration of the set time limit, the government shall levy vacant land tax in addition to land value tax at the rate equivalent to two to five times the basic rate, or purchase it at its declared value.
In case any land is put to such designated uses as building a new house, additional construction, remodeling or reconstruction, within the set time limit, according to the provisions of the preceding Paragraph, and the value of new improvement is less than 50 percent of the value of its site, the Special Municipal Government or the County / City Government shall not issue any construction license.


Article 26-1 The agriculture land leaves unused. The Special Municipal Government or the County / City Government shall report to Ministry of the Interior for approving to notify the landowner cultivate land within a time limit, or order it to be managed by professionals. An uncultivated land tax, in addition to farmland tax at the rate equivalent to one to three times the basic rate, shall be imposed if it is not used within the set time limit. It may be purchased at its declared value after the imposition of the uncultivated land tax for three years and if it is still not so used, unless one of the following conditions applies:
1.It is lying fallow as necessitated by agricultural production or policy.
2.It is lying fallow due to regional diseconomy production.
3.It is not able to be cultivated due to public injury or pollution.
4.It is not able to be cultivated due to damage from irrigation and drainage.
5.It is not able to be cultivated due to force majeure.
The regulations governing the implementation of the provisions referred to in the preceding Paragraph shall be made by the competent authorities, jointly with the agricultural authorities, of the Central Government.


Chapter IV Government Purchase of Land According to the Declared Land Value


Article 27 Cancelled.


Article 28 The procedures for purchase of lands at their declared values according to Articles 16, 26, 26-1, 47-1, 72 and 76 are as follows:
1.The Special Municipal Government or the County / City Government shall publicly announce the approved purchase of lands at their declared values and shall serve a written notice of the impending purchase to their owners, the persons to whom the lands have been transferred, and also to persons having other rights over the said lands.
2.Recipients of the written notice, within 50 days counting from the second day of its receipt, shall surrender their certificates of land ownership or of other rights over land and other relevant documents to the competent authorities. Any such certificates or documents that are not surrendered within the set time limit shall be declared null and void.
3.Recipients of written notice, after the certificates and documents surrendered by them are found upon careful examination by the Special Municipal Government or the County / City Government to be valid, or after their certificates and documents are declared null and void, according to the provisions of the preceding Subparagraph, shall call for the payments of their values or of the values of their other rights over land within a period of 30 days. If any such person fails to receive the payment after the expiration of the said period, it shall be deposited in the court according to law.


Article 29 The public announcement and notification of purchase of lands at their declared values pursuant to the provisions of Article 16 shall be made after the declaration of land value and before the collection of land value tax.
The competent authorities shall stop receiving applications for the issue of construction license for those lands that may be purchased at their declared values, according to the provisions of Articles 26 and 72, from the next day of the expiration of the set time limit.


Article 30 Any land purchased by the government at its declared values shall be transferred to the Special Municipal Government or the County / City Government within 60 days counting from the second day of receipt of the purchased price by the landowner or of the deposit of the purchase price in the court according to law. Any failure to effect the transfer after the expiration of the set time limit shall be brought by the competent authorities to the court for special performance.


Article 31 The price of the purchased land shall be calculated according to the following provisions:
1.The purchase price of land shall be the same as its declared value if it is purchased pursuant to the provisions of Article 16 of this Act.
2.The purchase price of land shall be the same as its declared current transferred land value if it is purchased pursuant to the provisions of Article 47-1 of this Act.
3.The purchase price of land shall be the same as its publicly announced current land value if it is purchased pursuant to the provisions of Articles 26, 26-1, 72 and 76 of this Act.


Article 32 If any land is purchased by the government at its declared value, the cost of land improvement which the owner has incurred and construction benefit charge he has paid shall be included as an additional part of the land price, provided such cost and charge are duly registered by the competent authorities with documentary evidence after verification.


Article 33 Compensation shall be paid for agricultural improvements, if any, that have been made on lands subject to government purchase at their declared land values.
The compensation for agricultural improvements as referred to in the preceding Paragraph shall be assessed on the basis of the value of the ripened crops thereof, if the said crops are due to ripen in less than one year from the date of purchase, or on the basis of the cost incurred in their planting and cultivating, with the consideration of their current value, if the said crops are due to ripen later than one year from the date of purchase.
The provisions of the preceding two Paragraphs shall, mutatis mutandis, apply to the land compulsorily purchased by law.


Article 34 The constructional improvements on the land to be purchased at its declared value shall be purchased together with the land if they belong to the same owner. But this provision shall not apply to the constructional improvements which do not belong to the landowner.
The purchase price of the constructional improvements referred to in the preceding Paragraph shall be estimated after investigation by the Special Municipal Government or the County / City Government and approved by the Land Evaluation Committee.


Chapter V Land Value Increment to the Public


Article 35 To implement the policy of accruement of land value increments to the public, the land value increment tax shall be levied, according to the provisions of Article 36, on the lands of which the owners have declared their land values. But public lands sold or donated by the government, and private lands donated to the government, shall be exempted from the payment of the land value increment tax.


Article 35-1 The land value increment tax shall be exempted for those lands donated privately. But the exemption shall be limited to those cases in accord with the following Subparagraphs:
1.The beneficiaries are foundations.
2.It is clearly written in the constitution of the legal person that, after the legal person dissolves, its remaining property belongs to the local government in that locality.
3.The donor does not obtain any interest out of the donated land by any means.


Article 35-2 The donation of land between spouses shall be exempted from the land value increment tax. But the calculation of land value increments shall adopt “the value of land originally assessed” or “the value of land at the penultimate transfer”, before the first donation of the land for the levy of land value increment tax, when the land is transferred to the third party.


Article 35-3 In case the land is of fiduciary property, the land value increments tax shall be exempted if the transfer of ownership is between the following persons with fiduciary relationship:
1.Between the trustee and the beneficiary due to the consistency of fiduciary act.
2.Between the original trustee and the new trustee when there is a change of trustee during the duration of the fiduciary relationship.
3.Between the trustee and the beneficiary in case the fiduciary contract clearly prescribes that the beneficiary of the fiduciary property will be the mandator when the fiduciary relationship is extinct.
4.Between the trustee and the beneficiary if the consistency of the trust is due to a testament, when the fiduciary relationship is extinct.
5.Between the trustee and the beneficiary when the fiduciary act is inconsistent, void, rescinded or nullified.


Article 36 The levy of land value increment tax shall be computed on the basis of the total amount of the increased value of land and shall accrue to the public at every transfer of land ownership or at creation of the right of dien except transfer through inheritance.
From the total amount of the increased value of land as referred to in the preceding Paragraph there shall be subtracted the cost for land improvement which the landowner has incurred and any construction benefit charge he has already paid.
In paying the land value increment tax at the time of the transfer of land ownership, the landowner shall, if his annual payment of the land value tax during the period of his ownership of the land has been increased owing to the reassessment of his land value, be permitted to credit such increased payment against the land value increment tax payable by him for the portion of his land which is transferred. But the amount to be credited against the land value increment tax shall not exceed 5 per cent of the total land value increment tax payable at the transfer of land ownership.
Rules governing the increased payment of land value tax to be credited against the land value increment tax, as referred to in the preceding Paragraph, shall be made by the Executive Yuan.


Article 37 The land value increment tax shall be paid by the original landowner. In case the land ownership is transferred without receipt of any payment, the said tax shall be paid by the person who has acquired the land ownership.


Article 37-1 The trustee shall be obliged to pay the land value increment tax sustained by the fiduciary property if he transfers ownership with consideration, creates dien over the land or transfers the land to be owned by himself according to the provisions of Paragraph one of Article 3 5 of the Trust Act.
If the fiduciary land is transferred, according to the objectives of the trust, to any obligee other than the trustee himself, the said obligee shall be liable to pay the land value increment tax incurred.


Article 38 When the land ownership is transferred, a land value increment tax shall be levied on the land if its current value at the time of land transfer exceeds either its original assessed value or the current transaction value of land declared at the time of last transfer after the deduction in accordance with the provisions of Subparagraph two of Article 36.
The original assessed value of land as referred to in the preceding Paragraph shall mean the value as assessed in 1964. In case the land value has been assessed according to the provisions of the Land Law before 1964 or assessed after 1964, the land value as assessed in the first instance shall be the original assessed value. The current transaction value of land declared at the time of last transfer as referred to in the preceding Paragraph shall mean the publicly announced current land value when the inheritance has come into force, in case the land ownership is transferred after the owner has acquired the land by inheritance.


Article 38-1 In case the land is exempted from the levy of land value increment tax, according to the provisions of Article 35-3, when its ownership is transferred, dien is created over it or its ownership is transferred to the trustee according to the provisions of Paragraph 1 of Article 35 of the Trust Act, “the value of land originally assessed” or “the value of land at the penultimate transfer” before the exemption of the land value increment tax shall be deemed as its “original value of land” for the calculation of its land value increments. But the definition of “the original value of land” for the condition, as prescribed by the provision of Paragraph 2 of Articles 42, shall be defined according to its provisions.
For the trust, where consistency is due to the testament and which takes land as its fiduciary property during its consistency, its “original value of land” denotes “the publicly announced current land value” on the day when the ancestor dies.
The provisions in relation to the reduction and exemption or imputation, as provided by Article 36, shall, mutatis mutandis, apply to the calculation of the amount of land value increment tax of the land referred to in the two preceding Paragraphs, if the mandator or the trustee has paid, during the existence of the fiduciary relation, the cost of land improvement as provided by Subparagraph 2 of Article 36, or additional payment of the land value tax as provided by Subparagraph 3 of Article 36


Article 39 The original assessed value of land or the current transaction land value declared at the time of its last transfer as referred to in the preceding Article shall be duly adjusted with the price index announced by the government, and the total amount of the increased value of land shall then be computed on the basis of the adjusted figures.


Article 40 The land value increment tax shall be levied at the following rates:
1.If the total amount of the increased value of land exceeds the original assessed value or the current transaction land value declared at the time of its last transfer by less than 100 percent, the rate of 20 percent shall be applied to the land value increment.
2.If the total amount of the increased value of land exceeds the original assessed value or the current transaction land value declared at the time of its last transfer by more than 100 percent but less than 200 per cent, besides application of the provisions of the preceding Subparagraph, the rate of 30 percent shall be applied to that portion in excess of 100 percent.
3.If the total amount of the increased value of land exceeds the original assessed value or the current transaction land value declared at the time of its last transfer by more than 200 percent, besides application of the provisions of the preceding two Subparagraphs, the rate of 40 percent shall be applied to that portion in excess of 200 percent.
Before the execution of revising Act Governing the Allocation of Government Revenues and Expenditures to enlarge the scale of the general allocation of tax by the Central Government, the physical loss of tax revenue for the Special Municipal Government or the County / City Government due to amending tax rate in the preceding Paragraph shall be made up by the Central Government. The amount for making up is not limited by the provisions of Article 23 of the Budget Act which prescribes that the proceeds from the issue of public debts shall not be used for ordinary expenditures.
Ministry of Finance will consult the Special Municipal Government or the County / City Government and calculate the physical loss in the preceding Paragraph.
The announced current land value shall not be lower than market value at a certain proportion.
The certain proportion in the preceding paragraph is decided after central competent authorities consult Ministry of Finance and the Special Municipal Government or the County / City Government. But the announced current land value should approach to the market value year by year.
When the land has been possessed over twenty years, the land value increment tax exceeding the portion of the lowest tax rate in the first paragraph is twenty percent tax-deductible.
When the land has been possessed over thirty years, the land value increment tax exceeding the portion of the lowest tax rate in the first paragraph is thirty percent tax-deductible.
When the land has been possessed over forty years, the land value increment tax exceeding the portion of the lowest tax rate in the first paragraph is forty percent tax-deductible.


Article 41 For self-use residential land sold by title owner, the land value increment tax shall be 10% of the total incremental value of the land for urban land up to 3 acres or for non-urban land up to 7 acres; the total incremental value for part of land in excess of 3 acres or 7 acres shall be taxed according to the rate schedule stipulated in the foregoing article.
The preceding provision does not apply to land that was used for business purpose or rented in the last year before its sale.
The provisions in the first paragraph hereof do not apply to land where the assessed value of the self-use residence thereon is less than 10% of the assessed present value of the land, unless the construction of the residence has been completed for more than one year.
Landowner may use the tax rate provided in the first paragraph hereof for calculation of land value increment tax once in his or her lifetime.
In the case that the landowner sells another self-use residential land after the terms of the preceding paragraph has been exhausted, the land value increment tax imposed thereon shall not be governed by the once in the lifetime restriction as provided in the preceding paragraph if the following conditions are met:
1) That the amount of the urban land sold doesn’t not exceed an area of 1.5 acres and that of non-urban land sold doesn’t not exceed 3.5 acres;
2) At the time of selling, the landowner, his or her spouse, and his or her minor children have no other house except the self-use residence sold;
3) The landowner has owned the self-use residential land for a period of over 6 years before its sale;
4) The landowner, his or her spouse, and his or her minor children have maintained their household registration at the location of on the self-use residential land and owned the self-use residence for a period of consecutive 6 years before its sale;
5) The land has never been used for business purposes or rented in the last 5 years before its sale.


Article 42 The land value increment tax shall be exempted when the land is compulsorily purchased.
The exemption of land value increment tax as provided by the preceding Paragraph shall, mutatis mutandis, apply to the land reserved for the public infrastructure designated according to the Urban Planning Law. But if it is transferred after being re-designated as non-public infrastructure land, “the value of land originally assessed” or “the value of land at the penultimate transfer” before the initial exemption of the land value increment tax shall be deemed as its “original value of land” for the calculation of its land value increments for the imposition of the land value increment tax.
The provisions of Paragraph 1 shall, mutatis mutandis, apply to any private land which may be compulsorily purchased according to law, when its landowner is willing to sell the land, by compensation for compulsory purchase to the competent authorities.
For the readjustment land, the land value increment tax shall be decreased by 40 per cent if the land ownership is transferred for the first time after readjustment.


Article 42-1 For the land compensated by cash due to zone expropriation, it shall be exempted from the liability of the land value increment tax as provided by Subparagraph 1 of the preceding Paragraph. But if its compensation is paid in cash due to the area of imputed land being less than the minimum unit area required for construction according to the provisions of Paragraph 3 of Article 54, then it shall be exempted from the liability of the land value increment tax too.
The land of zone expropriation shall be exempted from the liability of the land value increment tax if its compensation is imputed to land-in-lieu-of cash as provided by Paragraphs 1 and 2 of Article 54. But for the first transfer of the ownership after receiving the imputed land, the calculation of its land value increments, for the levy of land value increment tax, shall be based on the actual imputed land value as its “original value of land”, and Subparagraph four of the preceding Paragraph shall, mutatis mutandis, apply.


Article 43 Cancelled.


Article 44 Any landowner who sells his owner-occupied residential land, self-managed industrial land or owner-cultivated farmland, and purchases another piece of land for the same use as residential land, industrial land or farmland, may request the competent authorities to return the land value increment tax he has paid. Any landowner whose land referred to in the preceding Paragraph is compulsorily purchased, may request the competent authorities to return the land value increment tax he has paid after he has received the compensation for compulsory purchase and purchased another piece of land for the same use as his original land.


Article 45 When any farmland, used for agricultural purpose, is transferred to any natural person, an application may be made for exemption of the land value increment tax.
The purchaser of the land exempted from the levy of land value increment tax, as referred to in the preceding Paragraph, shall be liable to the levy of land value increment tax when he re-transfers the land, if he fails to use the land, during his ownership period, for agricultural purpose and when found out by the competent authorities, and if he fails to resume agricultural use for the land within the time limit set by the said authorities, or fails again to use the land for agricultural purpose, after he resumes agricultural use for the land within the time limit set by the authorities.
In case the purchaser of the land, who fails to use the land for agricultural purpose as referred to in the preceding Paragraph, mutually donates lands with his spouse, the land having been exempted from the levy of land value increment tax shall be taken into account together with all the other donated lands for the calculation of the total amount of land value increments.
In case the agricultural land used for agricultural purpose is transferred for the first time after the revision of this Act on January 6, 2000 comes into force, or is re-transferred after the acquisition with an exemption of the land value increment tax according to the provisions of Paragraph 1, then “the publicly announced current land value” on the revision day of the Act shall be adopted as its “original value of land” for the calculation of its land value increments so as to levy the land value increment tax if it is taxable.


Article 46 The Special Municipal Government or the County / City Government shall make regular investigation, by section, land categories and land grades, of changes in land value and of the market values of lands under their respective jurisdiction and shall once a year compile a table of publicly announced current land values for submission to the Land Evaluation Committee for assessment. The results of the assessment made by the said Committee shall be publicly announced on January 1 of each year to serve as a reference for the competent authorities to examine declared current values of lands at the time of changes in land rights and for the base of compensation for land compulsorily purchased.


Article 47 Whenever the ownership of any land is transferred or a right of dien is created over land, the obligee and the obligor shall apply for registration of change in land rights or for registration of the creation of a right of dien, with a copy of the contract and other relevant documents attached to the application, within 30 days from the day when they have signed the contract. At the same time, they shall declare the current transaction value of the said land. The obligee may solely declare the current transaction value of the said land if he may solely apply for the registration according to the provisions.
Obligee shall declare of real estate transaction information of land and building to the competent authority within 30 days after the ownership transaction registration is completed.
For the transaction according to the provisions under the preceding paragraph, obligee exempts to declare real estate transaction information in either of the following circumstances.
1.A Land Registration Agent shall declare the transaction information when the transaction registration entrusted to a Land Registration Agent.
2.A Real Estate Broking Agency shall declare the transaction information when the transaction had been dealt by a Real Estate Broking Agency for go-between or representative in the sale, except that the transaction entrusted a Land Registration Agent according to the preceding subparagraph.
Accepting the declaring real transaction information in the preceding two paragraphs, the central competent authority may authorize its subordinate authority to handle the matter.
Except personal information, government may utilize the registered transaction information of the preceding three paragraphs and provide district basis real estate transaction information for inquiry without revealing personal data.
The registered real estate transaction price information shall become a basis for taxation only until complementary laws are enacted.
Rules of the registered types and contents in the preceding second and third paragraphs and the provision of information contents, ways, fees and other matters to follow in the preceding fifth paragraph shall be formulated by the central competent authority.


Article 47-1 Whenever the ownership of any land is transferred or a right of dien is created over land, the base for the examination of the current transaction value of the said land is as follows:
1.In case the declarers declare the current transaction value within 30 days after making the contract, “the publicly announced current land value” at the date when the contract is made shall be the base.
2.In case the declarers declare the current transaction value more than 30 days after making the contract, “the publicly announced current land value” at the date of the declaration shall be the base.
3.“The publicly announced current land value” at the date when the predecessor died shall be the base for legacy.
4.“The publicly announced current land value” at the date when the declarer brings the case before the judicial authorities shall be the base for the transfer according to the decision of the court.
5.“The publicly announced current land value” at the date when the auction is certain shall be the base for the transfer according to the auction by the court. But if the price at auction is lower than “the publicly announced current land value”, the price at auction shall be the base. But if the created mortgaged loan and other debts have been subtracted from the price at auction, the amount calculated together shall be the base.
6.“The publicly announced current land value” at the date when the government purchases by agreement or at its declared value shall be the base for the land purchased by agreement or at its declared value. But if the price paid by the government is lower than “the publicly announced current land value”, the price paid by the government shall be the base.
If the current transaction value reported by the reporter, according to Subparagraphs 1 to 4 of the preceding Paragraph, is lower than “the publicly announced current land value” after examination, the competent authorities may purchase the land at the current transaction value reported by the reporter, or levy the land value increment tax according to “the publicly announced current land value”. If the current transaction value reported by the reporter is higher than “the publicly announced current land value”, the current transaction value reported shall be the base for the levy of the land value increment tax.


Article 47-2 Whenever the land is exempted from the levy of the land value increment tax, the competent taxation authorities shall approve the current transaction value and issue a certificate of tax exemption, according to the following provisions, for the registration of change in land ownership:
1.For public lands exempted from the land value increment tax according to the provisions of Article 35, the actual sale price shall be the criterion for approval. But for the land donated by or to the government at various levels, “the publicly announced current land values” at the date when the donation contract is certain shall be the base for the transfer according to the criterion.
2.For lands exempted from the land value increment tax according to the provisions of Paragraph 1 of Article 35, “the publicly announced current land values” at the date when the donation contract is certain shall be the criterion for approval.
3.For inherited lands exempted from the land value increment tax according to the provisions of Article 36, “the publicly announced current land values” at the date when the inheritance starts shall be the criterion for approval.
4.Lands for compensation exempted from the land value increment tax according to the provisions of Paragraph 2 of Article 42-1, the land values of the imputed land actually received back shall be the criterion for approval.


Article 48 Cancelled.


Article 49 Cancelled.


Article 50 If in any transfer of land ownership through sale, the one due to pay the tax fails to pay the land value increment tax liable on the land within the set time limit, the said tax may be paid by the purchaser. The land value increment tax liable on the land shall be paid by the obligee instead, if he solely declares the current transaction value of the land according to the provision of Article 47.


Article 51 The revenue from the levy of the land value increment tax according to the provisions of this Act shall be used for such public welfare program as child welfare, care of the elderly, relief of disaster victims and the poor, and public health, for the construction of public housing units, for the compulsory purchase of land reserved for public infrastructure, for the construction of public facilities, for the promotion of agricultural development, the furthering of village and national education, and for the implementation of the equalization of land right.


Chapter VI Land Value


Article 52 In order to put the land to reasonable use and to promote a balanced development of the economy, the competent authorities shall universally classify the lands into different categories for specific uses with reference to national economic policies, the situation of local need, the nature of use which may be offered by the land and the provisions of regional planning and urban planning.


Article 53 The government at various levels may undertake zone expropriation of any one of the following areas by reporting to the Executive Yuan for approval:
1.All or part of any newly established city for the implementation of its development and construction.
2.Any old city for the implementation of its renewal in response to its need for public safety, public health, public transport or the promotion of its rational use.
3.Any urban land development of a new community.
4.Any rural community for the implementation of its renewal or development of a new community in order to improve its public infrastructure, its need for public health, or to match agricultural development planning.
In the areas selected for zone expropriation the competent authorities in charge of the implementation of zone expropriation may enter the areas for survey or cadastral survey after notifying their owners or users of lands. In case there is a need to clear or to remove obstructions on the lands, their owners or users of lands shall be notified in advance. Their owners or users of lands shall be properly compensated in case they sustain damages as a result of the said survey or cadastral survey. The amount of compensation shall be reached through negotiation between the two parties. If they cannot reach an agreement the Special Municipal Government or the County / City Government in localities shall report to its superior authority for instructions.
In the areas selected for zone expropriation, the competent authorities in charge of the implementation of zone expropriation may, in view of actual need, report to the government of higher level for approval to, separately or simultaneously, publicly announce and prohibit the people from undertaking the following things:
1.The transfer and subdivision of land, the creation of encumbrance on land.
2.The construction of new improvements on land, the increase of improvements on land, remodeling or reconstruction of old buildings on land, and the collection of soil and stone or the change in land topography.
The period of prohibition referred to in the preceding Paragraph shall not exceed one and a half years.


Article 54 The government at various levels shall compensate with land value, according to the provisions of Article 10 of this Act, for the lands subject to zone expropriation. The compensation may be paid in kind, if so applied for by the landowner, with the construction land after zone expropriation of which the land value is equivalent to compensation in cash. In principle, the total area of lands in lieu of compensation shall be 50 per cent of total zone expropriation area, unless approved by the superior authorities due to special conditions. But it shall not be less than 40 per cent.
The areas of lands in lieu of compensation, distributed back to the original owners, shall be worked out by the competent authorities in charge of zone expropriation, according to the values of their rights based on the ratio of their individual entitled compensation land values to the grand total of all compensations for the zone expropriation. Then the values of their rights shall be divided by the unit price of the lands in lieu of compensation to get the areas.
In case the areas of lands distributed back to the original owners, according to the provisions of the preceding Paragraph, are less than minimum unit areas required for construction, the landowners shall apply for consolidation within the prescribed time limit. The competent authorities in charge of zone expropriation shall distribute payment in cash according to the compensation land values to the original owners if they fail to apply for consolidation within 30 days from the expiration of the prescribed time limit.


Article 55 If the original owners of the lands subject to zone expropriation according to this Act are not willing to be paid compensation in cash, they shall apply, in written form, for “land in lieu of compensation in cash” (“land for compensation” in short from now on) during the period of public announcement.
The competent authorities in charge of zone expropriation shall request the competent registry to undertake the registration of land ownership and notify the landowners who apply for land for compensation.


Article 55-1 (The same application of original lease and other rights) The related provisions of urban land consolidation concerning the treatment of original lease and other rights over land shall, mutatis mutandis, apply to zone expropriation when the payment of compensation is settled by land for compensation.


Article 55-2 After planning and arrangement, the lands within the area for zone expropriation shall be treated as follows:
1.Lands in lieu of compensation shall be given to the original owners.
2.Lands allocated for public infrastructures such as roads, ditches, parks, green fields, children’s playgrounds, public squares, car parks, public athletic grounds, primary schools, etc. free of charge and registered under the ownership of Special Municipality, County / City, village /town.
3.Lands allocated for public infrastructures, not referred to in the preceding Subparagraph, may be allocated by the authorities, according to the need of financial plans, to government authorities who need lands, or sold to publicly run bodies for use, with or without considerations as outlined in the written zone expropriation plan.
4.Lands needed for public housing, for the settlement of aboriginals or for the projects specifically approved by the Executive Yuan shall be sold to the competent government authorities.
5.Other construction lands may be sold or leased through bidding, or be created with superficies.
Lands not allocated for public infrastructures, as referred to in Subparagraph 2 of the preceding Paragraph, shall be dealt with according to the provision of Subparagraph 5 of the preceding Paragraph, if their uses are allowed to be privately run.
The prices, for allocation or for transaction and for the base value of bidding according to Subparagraphs 3 to 5 of the preceding Paragraph, shall take the total development cost as the base, and be assessed according to the conditions of location, topography, transportation, width of road, the state of public facilities and expected development.
The term of leasing through bidding according to Subparagraph 5 of the preceding Paragraph shall not be more than 99 years.
Rules governing the selling or leasing through bidding, or the creation of superficies, according to Subparagraph 5 of the preceding Paragraph 1, shall be formulated by the competent government at various levels.


Article 56 The government at various levels may select the following areas for land consolidation, after the approval of the superior governments:
1.All or part of any newly established city for the implementation of its development and construction.
2.Any old city for the implementation of its renewal in response to its need of public safety, public health, public transport or the promotion of its rational use.
3.Any urban land development of a new community.
4.Any area designated by the competent authorities of the central government to undertake within a time limit.
When undertaking land consolidation according to the preceding Paragraph the competent authorities shall prepare a project of land consolidation, and report to the competent superior authorities for approval and publicly announce it for 30 days before its implementation.
If, within the period of announcement prescribed in the preceding Paragraph, objections to the project are raised by more than half of the interested landowners who own among themselves more than half of the land to be consolidated, the competent authorities shall conciliate and revise the plan showing how the land is to be consolidated in consideration of the objections, and re-submit to the competent superior authorities for approval. The instruction of the plan shall be publicly announced and implemented.
The regulations governing matters such as the selection of areas for urban land consolidation, public announcement of prohibited matters, making of projects, instructions, public announcement and notification, cadastral survey, survey, assessment of land values, calculation of liability, distribution design, compensation for demolition and removal, construction of works, arrangement of cadastre, delivery, fulfillment solution, and financial liquidation, etc shall be formulated by the competent authorities of the Central Government.


Article 57 In the suitable areas more than half of the landowners who own among themselves over half of the total area of the lands to be consolidated may request the Special Municipal Government or the County / City Government to preferentially carry out the urban land consolidation project.


Article 58 In order to promote land use and accelerate land consolidation, the competent authorities may encourage landowners to organize a group by themselves for the purpose of implementing urban land consolidation. The encouragement measures as follows may be taken:
1.Providing low interest loan to carry out consolidation.
2.Reducing or exempting the fees for cadastral management and re-issuance of certificates of land rights.
3.Constructing the public facilities in the consolidated area and on the related places preferentially.
4.Reducing or exempting land value tax and farmland tax.
5.Conducting some other things beneficial to urban land consolidation.
The regulations governing matters such as the organization of the consolidation committee, competence, consolidations business, encouragement measures, etc shall be formulated by the competent authorities of the Central Government.
The implementation of urban land consolidation by the urban land consolidation committee shall be approved by more than half of the landowners who own among themselves over half of the total area of the lands, and approved by the competent authorities.


Article 59 After having selected the suitable area for consolidation, the Special Municipal Government or the County / City Government may, in light of local needs, make an announcement to prohibit or restrict, separately or simultaneously, the people from doing the following things after approval by the superior authorities:
1.Land ownership transfer, subdivision, or creation of encumbrance on land.
2.Construction of new building, increase of constructional improvements, remodeling or reconstruction of old buildings, and the collection of soil and stone or the change in land topography.
The period of the prohibition or restriction as referred in the preceding Paragraph shall not exceed one and a half years.
For the matters publicly announced for prohibition or restriction as referred to in the preceding Paragraph, the opinions of the owners of lands or constructional improvements need to be sought.


Article 60 In areas subject to urban land consolidation prescribed in this Act, the land needed for 10 types of public uses such as roads, ditches, children’s playgrounds, neighborhood parks, public squares, green fields, primary schools, junior high schools, car parks, retailing markets, shall be covered as much as possible by the original public land used for roads, ditches, rivers and unregistered land. The part of land needed for public use having not been covered with public land, the expenses for engineering work and land consolidation, and the interest of loan shall be jointly contributed by the owners in proportion to the benefits that will accrue to them and met out of unused land, located in the consolidated area, to be given by the landowners, or with cash if there is not any unused land to be given in. If there is a time limit set for the payment, it may be transferred to the local court for special performance if the landowners fail to pay within the time limit.
In case the lands subject to consolidation are reserved for public uses other than those prescribed in the preceding Paragraph, public land shall be preferentially distributed to their owners when all the lands in the consolidation area are under exchange and distribution.
The area of lands to be given in by owners for public uses and to meet the expenses for engineering work and land consolidation and the interest of loan as prescribed in the first Paragraph of this Article shall not exceed 45 per cent of the total area of lands subject to consolidation, unless it is approved by more than half of the private landowners who own among themselves more than half of the land to be consolidated.


Article 60-1 After subtracting lands earmarked as an imputation of joint contribution prescribed by the preceding Paragraph, the rest of the lands in the consolidation area shall be allocated to the original landowners, according to the ratio of the value of each individual land to the total value of land. But if part or all of a land allocated is less than the minimum area required for allocation, those not being able to receive such an allocation may be compensated with cash.
In case the actual allocated area, resulting from the allocation implemented according to the preceding provisions, is more than the area a landowner is entitled to, he shall pay the difference of land value. If the actual allocated area is less than the area a landowner is entitled to, he shall be given the difference of land value.
If the difference of land value prescribed in Paragraph 2 is not paid in after the time limit set, the case may be transferred to the court for special performance.
If the difference of land value is not paid, the land cannot be transferred unless the transfer is due to inheritance.


Article 60-2 The competent authorities shall publicly announce the result of allocation for 30 days and notify the landowners, after the consolidation is completed.
The landowners may raise objections thereto by submitting a written statement to the competent authorities within the announcement period. The result of allocation shall be certain at the expiration of the period of public announcement if no objection has been raised.
The objections referred to in the preceding Paragraph shall be conciliated by the competent authorities. If the conciliation fails to reach any agreement, the case shall be reported to the superior authorities for dec, ision.


Article 61 In the slowly developing urban areas, land subject to consolidation may be distributed to owners in advance by means of exchange, subdivision and combination of land, ascertainment of land boundary, and registration of land. The engineering work for public facilities may start in line with the situation of urban development.
Before the construction of public facilities in the area consolidated according to the provisions of the preceding Paragraph, the land reserved for public uses shall be taken care of by the Special Municipal Government or the County / City Government. When the engineering work is to be done, its expenses may be borne by the beneficiaries through the collection of construction benefit charge. In the meantime, the landowners may complete the engineering , ,, work from their own funds.


Article 62 The lands redistributed to the original owners after consolidation are deemed to be their original lands f, rom the day of redistribution of the said lands. However, the effect of the administrative or judicial ruling which is only enforceable on the nature of original lands, is not subject to the application of this Article.


Article 62-1 If the improvements or tombs, located in the consolidation area, have to be demolished or removed, the Special Municipal Government or the County / City Government shall publicly announce, and notify the landowners or the holders of tombs, to demolish or remove the improvements within 30 days, or to demolish or remove the tombs within three months. The Special Municipal Government or the County / City Government may demolish or remove on their behalf if the landowners or the holders of tombs do not demolish or remove them by the set time limit.
The demolition or removal of the improvements or tombs referred to in the preceding Paragraph shall be subject to compensation. The amount of compensation shall be investigated and assessed by the Special Municipal Government or the County / City Government. But no compensation shall be give, n , to those who act against the matters of prohibition or restriction publicly announced according to the provisions of Article 59. The expenses for demolition or removal on behalf of them shall be subtracted from the compensation the landowners or the holders of tombs are entitled to.


Article 63 Where a piece of leased land cannot be used for the purpose for which the lease is made due to consolidation, the Special Municipal Government or the County / City Government shall directly terminate the lease contract and noti, , fy the parties concerned.
When terminating the lease contract according to the preceding Paragraph, the lessee may ask for or receive compensation according to the provisions as follows:
1.If there is land distributed to the lessor after consolidation, the lessee may ask from him the amount equivalent to one third of the current land value as publicly announced by the consolidation project.
2.If there is no land distributed to the lessor after consolidation, the lessor shall receive two thirds of the compensation, whilst the lessee shall receive one third of the compensation.
For any leased public agricultural land imputed for public facilities land due to consolidation, the Special Municipal Government or the County / City Government shall directly terminate the lease contract and compensate the lessee the amount equivalent to one, , ,, , ,,, third of the publicly announced current land value as publicly announced by the consolidation project. The expenses required shall be listed as jo, int consolidation li,, , ability.


Article 63-1 In case the leased land, other than prescribed in the preceding Article, cannot be used for the purpose for which the lease is made due to consolidation, the Special Municipal Government or the County / City Government shall directly terminate the lease contract and notify the parties concerned. The lessor or lessee may request the other party for a change of the lease and for due increase or decrease of rent due to the increase or decrease of use value of the land.


Article 64 Such rights over land other than ownership as superficies, agricultural,yungtien and servitude of real property are deemed nullified if they can no longer meet their original objectives due to consolidation. The holders of the said rights may request the landowner to give due compensation.
Such rights over constructional improvements on land as mortgage and dien are deemed nullified if they can no longer meet their original objectives due to consolidation. The holders of the said rights may request the landowner for creation of mortgage and dien on the land distributed to h, im after consolidation.


Article 64-1 In case there i, s no land allocated to the landowner after the implementation of consolidation, the competent authorities shall invite him and the parties concerned to conciliation and to settle the value of the mortgage and dien originally created, within the amount of compensation the landowner is entitled to.


Article 65 The rights to request prescribed in Articles 63-1 and 64 shall be exercised within two months from the next day of the certain distribution of land after consolidation


Article 66 The competent authorities shall request the original landowners and land users by a notification in writing to surrender the lands which will be subject to redistribution after consolidation within a time limit. If the landowners and users refuse to do so, the case shall be brought to the court for special performance. The lands will be deemed to be taken over by the competent authorities even if the authorities fail to take over.


Article 67 The competent authorities shall, in accordance with the result of land consolidation, rearrange numbers of the consolidated lands, directly register the change in land rights and reissue the certificates of land rights. If the landowners or the holders of other rights over land fail to exchange their old certificates for new ones within the set time limits, the old certificates shall be declared null and void.


Article 68 Cancelled.


Article 69 Cancelled.


Article 70 Cancelled.


Article 71 With respect to private land to be used for construction on which no construction has yet been undertaken, the Special Municipal Government or the County / City Government shall set a limit to the area that any private person may be permitted to own.
The maximum area limit for vacant land as referred to in the preceding Paragraph shall be ten acres. But the maximum area limit for lands to be used for industrial purposes, schools, large-scale construction approved by government shall be separately prescribed in the light of the actual requirements.
In computing the maximum area limit of vacant land, deductions shall be made of lands which, owing to legal restrictions, may not be used for construction.


Article 72 In case the land belonging to any landowner exceeds the maximum area limit as prescribed in the preceding Article, the Special Municipal Government or the County / City Government shall notify him that he shall sell the excess portion or use it for construction within two years. If not, the excess portion may be purchased at their declared values by the Special Municipal Government or the County / City Government for resale after readjustment, to persons who need land for the purpose of construction. However, this shall not apply to any area where the construction and development are comparatively slow.


Article 73 On lands purchased at their declared values and resold according to Articles 26, 72 and 76, and lands sold according to Subparagraph 5 of Paragraph 1 of Articles 55-2, the purchaser shall begin construction within one year from the date of purchase. In case no construction has begun within the set time limit, nor has a request for postponement of construction been made and approved, the said land may be taken at its original purchase price by the Special Municipal Government or the County / City Government.
The period for the postponement of construction as referred to in the preceding Paragraph shall not exceed six months.


Article 74 The landowner to be used for construction within the time limit according to the provision of Article 26 of this Act shall, for any one of the following conditions after having received the notification of using his land within the time limit, negotiate with the land lessee, the land borrower or the holder of superficies right for using the land for construction, increasing constructional improvements on land or making changes to the old building. If they cannot arrive at a decision, the lease contract and the lending may be terminated, or the superficies right may be terminated:
1.If the owner has leased or lent his land to someone or there was created the right of superficies on it.
2.If the owner has leased or lent his constructional improvements on land to someone for use.
3.If the lessee, borrower or holder of superficies has leased or lent his constructional improvements on land to someone for use.


Article 75 The owner who takes back his land according to the provisions of Subparagraph 1 of the preceding Article shall give compensation for constructional improvements in addition to the expenses incurred for the improvement of the said land to the lessee, borrower or holder of superficies right.
The compensation for constructional improvements referred to in the preceding Paragraph may be appraised by the Special Municipal Government or the County / City Government.


Article 76 With respect to leased farmlands designated for the purpose of construction, the lessor may terminate the lease contract and take the lands back for himself to use for the purpose of construction or to sell them out for the purpose of construction.
In case any land taken back by the lessor according to the provisions of the preceding Paragraph is not yet used for the purpose of construction according to the use plan one year after the termination of the lease contract, the Special Municipal Government or the County / City Government concerned may purchase the said land at its declared value.


Article 77 In terminating the lease contract and taking the land back according to the provisions of the preceding Article, the lessor shall compensate the lessee for the expenses he has incurred in making land improvements as well as for any crops not yet harvested. In addition, the lessor shall also compensate the lessee with the amount equivalent to one third of the difference between the publicly announced current land value at the time of the termination of lease contract and the anticipated land value increment tax.
In terminating the lease contract of public farmland, the lessee shall be compensated according to the provisions of Paragraph 1.


Article 78 In terminating the lease contract of farmland according to the provisions of Article 76 of this Act, the landowner shall submit a written application to the Special Municipal Government or the County / City Government for approval. The government shall approve the termination of lease contract if the lessor and lessee are proved to have agreed to terminate it, or shall invite them to conciliation if they have not yet arrived at a decision. If the lessee refuses to accept conciliation or raises objections to the amount of compensation, the government shall compute the amount of compensation to be paid to the lessee according to the standard prescribed in the preceding Article of the Act. The termination of the lease contract shall be approved after the compensation has been paid or deposited in the local court.
The Special Municipal Government or the County / City Government may bring this matter to the court for special performance in case the lessee refuses to return the farmland after the termination of lease contract, and such case shall not be subject to the procedures of the conciliation concerning the disputes arising out of the lease of farmland between the lessor and the lessee prescribed in the 37.5% Arable Rent Reduction Act.


Article 79 The Special Municipal Government or the County / City Government shall deduct from the payable compensation the unpaid land tax and the fine for delinquency due for land tax relating to the relinquished or purchased land, and shall pay the remainder of the compensation to the landowner.


Chapter VII Penal Provisions


Article 80 Cancelled.


Article 81 Any person who sells the land he bought which has not yet completed the registration of changes in land rights, shall be subject to a fine the maximum amount of which is 20 times of the registration fee.


Article 81-1 According to the provision of Article 35-1 of this Act, the beneficiaries are foundations. The exempted land value increment tax shall be paid up; in addition a fine equivalent to two times of the liable land value increment tax shall be imposed to a foundation, if any one of the following conditions applies to it:
1.It does not use the land according to the objective of the donation.
2.It is against the objective of its establishment.
3.The revenue from the land is not entirely used for its business.


Article81-2 Those who violate Paragraph 2 of Article 47 and who have not rectified within the time limit given by the government shall be fined between thirty thousand to one hundred and fifty thousand NT dollars. When they fail to do so, a fine should be imposed each time the violation occurs.


Article 82 Cancelled.


Article 83 A person who manages land business violating the land law and engages land to monopolize or speculate shall be liable to imprisonment of not more than three years, and/or a fine of not more than 7,000 yuan.


Article 83-1 An imprisonment of not more than three years’ hard labor, and/or a fine of not more than 5,000 yuan shall be liable to anyone committing the following offences:
1.Hindering the design and construction of urban readjustment works, or the allocation of land by removing or sabotaging the marking stake for cadastral survey for consolidation.
2.Hindering the implementation of urban consolidation with violence, threats or other illegal methods.


Chapter VIII Supplementary Provisions


Article 84 Cancelled.


Article 85 The areas in which this Act are to be enforced shall be designated by the Executive Yuan by decree.


Article 86 The Enforcement Rules for this Act shall be designated by the Executive Yuan.


Article 87 This Act shall come into force on the day of its promulgation.
The enforcement date for Articles 19-1, 35-3, 37-1 and 38-1, amended on May 29, 2001, of this Act shall be enacted by the Executive Yuan.
The enforcement date for Article 46 amended on May 14, 2002, of this Act is enacted by the Executive Yuan.
The enforcement date for Article 47 and 81-2 amended on December 13, 2011, of this Act is enacted by Executive Yuan.
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