The Equalization of Land Rights Act Article 35-2
The donation of land between spouses shall be exempted from the land value increment tax. But the calculation of land value increments shall adopt “the value of land originally assessed” or “the value of land at the penultimate transfer”, before the first donation of the land for the levy of land value increment tax, when the land is transferred to the third party.
中文原文 平均地權條例第35-2條
配偶相互贈與之土地，不課徵土地增值稅。
但於再移轉第三人時，以該土地第一次贈與前之原規定地價或前次移轉現值為原地價，計算漲價總數額，課徵土地增值稅。
但於再移轉第三人時，以該土地第一次贈與前之原規定地價或前次移轉現值為原地價，計算漲價總數額，課徵土地增值稅。