Enforcement Act of Land Act Article 43 Law: Enforcement Act of Land Act Chinese: 土地法施行法第43條 The “ land value tax leviable ” referred in Article 173 and Article 174 of the Land Act means the basic tax rate for vacant land and uncultivated land. 中文原文 土地法施行法第43條 土地法第一百七十三條、第一百七十四條所稱之應繳地價稅，係指該空地及荒地應繳之基本稅。
