The Equalization of Land Rights Act Article 37
The land value increment tax shall be paid by the original landowner. In case the land ownership is transferred without receipt of any payment, the said tax shall be paid by the person who has acquired the land ownership.
中文原文 平均地權條例第37條
土地增值稅，以原土地所有權人為納稅義務人。
但土地所有權無償移轉者，以取得所有權人為納稅義務人。
但土地所有權無償移轉者，以取得所有權人為納稅義務人。