The Equalization of Land Rights Act Article 37-1
The trustee shall be obliged to pay the land value increment tax sustained by the fiduciary property if he transfers ownership with consideration, creates dien over the land or transfers the land to be owned by himself according to the provisions of Paragraph one of Article 3 5 of the Trust Act.If the fiduciary land is transferred, according to the objectives of the trust, to any obligee other than the trustee himself, the said obligee shall be liable to pay the land value increment tax incurred.
中文原文 平均地權條例第37-1條
受託人就受託土地，於信託關係存續中，有償移轉所有權、設定典權或依信託法第三十五條第一項規定轉為其自有土地時，以受託人為納稅義務人，課徵土地增值稅。
以土地為信託財產，受託人依信託本旨移轉信託土地與委託人以外之歸屬權利人時，以該歸屬權利人為納稅義務人，課徵土地增值稅。
以土地為信託財產，受託人依信託本旨移轉信託土地與委託人以外之歸屬權利人時，以該歸屬權利人為納稅義務人，課徵土地增值稅。