Land Act Article 198
No land value increment tax shall be levied on any farmland, when its value appreciates as a result of the application of labor and capital by the farmer.
中文原文 土地法第198條
農地因農人施用勞力與資本，致地價增漲時，不征收土地增值稅。
English translation for reference only; the Chinese text prevails. Not legal advice.