Land Act Article 163
In the re-assessment of the value of the original constructional improvements, additional improvements made thereto shall be considered as part of the original improvements, but repairs made for the maintenance of the original improvements in a sound condition shall not be regarded as additional improvements.
中文原文 土地法第163條
就原建築改良物增加之改良物，於重新估計價值時，併合於改良物計算之。
但因維持建築改良物現狀所為之修繕，不視為增加之改良物。
但因維持建築改良物現狀所為之修繕，不視為增加之改良物。