Land Act Article 95
In order to relieve housing shortage, the Special Municipal or County (City) Government may, with the approval of the Executive Yuan, reduce or remit both the land tax and the improvements tax on those lands whereon new houses are built and fix a time limit for such reduction or remission.
中文原文 土地法第95條
直轄市或縣（市）政府為救濟房屋不足，經行政院核准，得減免新建房屋之土地稅及改良物稅，並定減免期限。