Land Act Article 197
No land value increment tax shall be levied on any lands owned by a farmer which are used for his own cultivation and residence, if they remain untransferred after the lapse of ten full years since the assessment of their value.
中文原文 土地法第197條
農人之自耕地及自住地，於十年屆滿無移轉時，不征收土地增值稅。