Land Act Article 196
No land value increment tax shall be levied on any land when the transfer of its ownership is necessitated by expropriation or land consolidation.
中文原文 土地法第196條
因土地征收或土地重劃，致所有權有移轉時，不征收土地增值稅。
English translation for reference only; the Chinese text prevails. Not legal advice.