The Equalization of Land Rights Act Article 19-1
In case the land is of fiduciary property, the trustee shall be liable to pay the land value tax and farmland tax during the existence of the fiduciary relationship.The land referred to in the preceding Paragraph shall be combined with all lands owned by the trustee for the calculation of the total land value, and the total land value tax the trustee is liable to pay shall be calculated at the rate prescribed by the preceding Article. However, the calculation of the land value tax on his individual land shall be based on the ratio of its land value to the total land value of all lands owned by the trustee. If the beneficiary of the trust is not the mandatory, the land referred to in the preceding paragraph shall be combined with all lands owned by the beneficiary and located in the jurisdiction of the same Special Municipality or County / City for the calculation of total land value, if the following conditions apply:1.The beneficiary is certain and enjoys all the interest of the trust.2.The mandatory has not retained the right to change the beneficiary.
中文原文 平均地權條例第19-1條
土地為信託財產者，於信託關係存續中，以受託人為地價稅或田賦之納稅義務人。
前項土地應與委託人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額，依前條規定稅率課徵地價稅，分別就各該土地地價占地價總額之比例，計算其應納之地價稅。
但信託利益之受益人為非委託人且符合左列各款規定者，前項土地應與受益人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額：
一、受益人已確定並享有全部信託利益者。
二、委託人未保留變更受益人之權利者。
前項土地應與委託人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額，依前條規定稅率課徵地價稅，分別就各該土地地價占地價總額之比例，計算其應納之地價稅。
但信託利益之受益人為非委託人且符合左列各款規定者，前項土地應與受益人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額：
一、受益人已確定並享有全部信託利益者。
二、委託人未保留變更受益人之權利者。