Land Act Article 183
Where any land has undergone no transfer after the lapse of ten full years since the assessment of its value, or after the lapse of five years since the completion of the construction works which have been carried on in the area where the said land is located, the land value increment tax shall be levied on the landowner.If the land referred to in the preceding paragraph is subject to dien, the land value increment tax shall be levied on the dien-holder, but the dien-obligor shall refund the payment thereof without interest to the dien-holder when the dien- obligor redeems the land.
中文原文 土地法第183條
規定地價後十年屆滿，或實施工程地區五年屆滿，而無移轉之土地，其增值稅向土地所有權人征收之。
前項土地設有典權者，其增值稅得向典權人征收之，但於土地回贖時，出典人應無息償還。
前項土地設有典權者，其增值稅得向典權人征收之，但於土地回贖時，出典人應無息償還。