The Equalization of Land Rights Act Article 35-3
In case the land is of fiduciary property, the land value increments tax shall be exempted if the transfer of ownership is between the following persons with fiduciary relationship:1.Between the trustee and the beneficiary due to the consistency of fiduciary act.2.Between the original trustee and the new trustee when there is a change of trustee during the duration of the fiduciary relationship.3.Between the trustee and the beneficiary in case the fiduciary contract clearly prescribes that the beneficiary of the fiduciary property will be the mandator when the fiduciary relationship is extinct.4.Between the trustee and the beneficiary if the consistency of the trust is due to a testament, when the fiduciary relationship is extinct.5.Between the trustee and the beneficiary when the fiduciary act is inconsistent, void, rescinded or nullified.
中文原文 平均地權條例第35-3條
土地為信託財產者，於左列各款信託關係人間移轉所有權，不課徵土地增值稅：
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、信託契約明定信託財產之受益人為委託人者，信託關係消滅時，受託人與受益人間。
四、因遺囑成立之信託，於信託關係消滅時，受託人與受益人間。
五、因信託行為不成立、無效、解除或撤銷，委託人與受託人間。
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、信託契約明定信託財產之受益人為委託人者，信託關係消滅時，受託人與受益人間。
四、因遺囑成立之信託，於信託關係消滅時，受託人與受益人間。
五、因信託行為不成立、無效、解除或撤銷，委託人與受託人間。