Land Act Article 186
The tax on constructional improvements shall be levied simultaneously with the land value tax, and the provisions of Article 172 shall apply mutatis mutandis.
中文原文 土地法第186條
建築改良物稅之征收，於征收地價稅時為之，並適用第一百七十二條之規定。
English translation for reference only; the Chinese text prevails. Not legal advice.