Land Act Article 184
In computing the net increment of the land value, the capital expenses incurred by the landowner for the improvement of his land and the “construction benefit charge” paid by him shall, if any, be deducted from the gross increment of the value of his land.
中文原文 土地法第184條
土地增值實數額，應減去土地所有權人為改良土地所用之資本及已繳納之工程受益費。