Land Act Article 156
On applying for the registration of landownership, the landowner shall simultaneously declare the value of his land, which may not be more than 20 per cent either above or below the standard land value.
中文原文 土地法第156條
土地所有權人聲請登記所有權時，應同時申報地價，但僅得為標準地價百分二十以內之增減。