Regulations of the Land Registration Article 46
An applicant is responsible for submitting the land registration tariffs pursuant to the Land Act unless the total amount of such fee is less than one New Taiwan Dollar. Such fee is also exempted if any of the following conditions is satisfied:(1) The registration of creation of added right(s) if one or more land rights are created as a collective guarantee after a registration of creation of mortgage has been completed;(2) The registration of yield of order, waiver, or description change of a mortgage;(3) The registration of the re-issuance or replacement of a certificate of right;(4) The registration of an administrator or change of administrator;(5) Other exemptions permitted by law.An applicant applying for the issuance of a registration or cadastral map by mail or telegram shall submit additional postage and telegram fee.The revenue and expenditure of the registration fees shall be processed according to the due process provided by the budgetary procedures.
中文原文 土地登記規則第46條
土地登記，應依土地法規定繳納登記規費。
登記費未滿新臺幣一元者，不予計收。
但有下列情形之一者，免繳納：
一、抵押權設定登記後，另增加一宗或數宗土地權利為共同擔保時，就增加部分辦理設定登記。
二、抵押權次序讓與、拋棄或變更登記。
三、權利書狀補（換）給登記。
四、管理人登記及其變更登記。
五、其他法律規定免納。
以郵電申請發給登記簿或地籍圖謄本或節本者，應另繳納郵電費。
登記規費之收支應依預算程序辦理。
登記費未滿新臺幣一元者，不予計收。
但有下列情形之一者，免繳納：
一、抵押權設定登記後，另增加一宗或數宗土地權利為共同擔保時，就增加部分辦理設定登記。
二、抵押權次序讓與、拋棄或變更登記。
三、權利書狀補（換）給登記。
四、管理人登記及其變更登記。
五、其他法律規定免納。
以郵電申請發給登記簿或地籍圖謄本或節本者，應另繳納郵電費。
登記規費之收支應依預算程序辦理。