The Equalization of Land Rights Act Article 22
Non-urban land designated as agricultural land or having not been assigned with declared land value may be levied a farmland tax. A farmland tax may apply to urban lands too if any one of the following conditions applies:1.The lands that are classified by urban planning as agricultural zone or protective zone, and are used for agricultural purpose only.2.The urban lands that are being used for agricultural purpose when the public facilities have not been completed.3.The urban lands that are being used for agricultural purpose when the restriction is placed on the use of them as building sites according to law.4.The urban lands that are being used for agricultural purpose when they cannot be used as building sites according to law.5.The urban lands that are being used for agricultural purpose are reserved for public facilities by urban planning.The lands referred to in Subparagraphs 2 and three of the preceding Paragraph are limited to the lands cultivated by the owner farmer or leased by the tenant under the “37.5% Arable Rent Reduction Act”.Warehouses, refrigerator chambers or ice pits, agricultural machinery centers, silkworms cultivation fields, goods assembling fields, examination fields etc. used by farmers’ groups and co-operative farms shall still be liable to farmland tax.
中文原文 平均地權條例第22條
非都市土地依法編定之農業用地或未規定地價者，徵收田賦。
但都市土地合於左列規定者，亦同：
一、依都市計畫編為農業區及保護區，限作農業用地使用者。
二、公共設施尚未完竣前，仍作農業用地使用者。
三、依法限制建築，仍作農業用地使用者。
四、依法不能建築，仍作農業用地使用者。
五、依都市計畫編為公共設施保留地，仍作農業用地使用者。
前項第二款及第三款，以自耕農地及依耕地三七五減租條例出租之耕地為限。
農民團體與合作農場所有直接供農業使用之倉庫、冷凍（藏）庫、農機中心、蠶種製造（繁殖）場、集貨場、檢驗場、水稻育苗中心等用地，仍徵收田賦。
但都市土地合於左列規定者，亦同：
一、依都市計畫編為農業區及保護區，限作農業用地使用者。
二、公共設施尚未完竣前，仍作農業用地使用者。
三、依法限制建築，仍作農業用地使用者。
四、依法不能建築，仍作農業用地使用者。
五、依都市計畫編為公共設施保留地，仍作農業用地使用者。
前項第二款及第三款，以自耕農地及依耕地三七五減租條例出租之耕地為限。
農民團體與合作農場所有直接供農業使用之倉庫、冷凍（藏）庫、農機中心、蠶種製造（繁殖）場、集貨場、檢驗場、水稻育苗中心等用地，仍徵收田賦。