Enforcement Act of Land Act Article 60
Land value at the last transfer provided in Subsection (2), Article 239 of the Land Act shall be based on the registered value.
中文原文 土地法施行法第60條
土地法第二百三十九條第二款之最後移轉價值，以業經登記者為準。
English translation for reference only; the Chinese text prevails. Not legal advice.