Land Act Article 176
The land value increment tax shall be levied on the basis of the net increment of the value of land, when the ownership thereof is transferred, or after the lapse of ten full years though the ownership thereof has not been transferred.The period of ten full years referred to in the preceding paragraph shall begin from the date when the value of land is assessed for the first time according to Act.
中文原文 土地法第176條
土地增值稅照土地增值之實數額計算，於土地所有權移轉時，或雖無移轉而屆滿十年時，征收之。
前項十年期間，自第一次依法規定地價之日起計算。
前項十年期間，自第一次依法規定地價之日起計算。