The Equalization of Land Rights Act Article 42
The land value increment tax shall be exempted when the land is compulsorily purchased.The exemption of land value increment tax as provided by the preceding Paragraph shall, mutatis mutandis, apply to the land reserved for the public infrastructure designated according to the Urban Planning Law. But if it is transferred after being re-designated as non-public infrastructure land, “the value of land originally assessed” or “the value of land at the penultimate transfer” before the initial exemption of the land value increment tax shall be deemed as its “original value of land” for the calculation of its land value increments for the imposition of the land value increment tax.The provisions of Paragraph 1 shall, mutatis mutandis, apply to any private land which may be compulsorily purchased according to law, when its landowner is willing to sell the land, by compensation for compulsory purchase to the competent authorities.For the readjustment land, the land value increment tax shall be decreased by 40 per cent if the land ownership is transferred for the first time after readjustment.
中文原文 平均地權條例第42條
被徵收之土地，免徵其土地增值稅。
依都市計畫法指定之公共設施保留地尚未被徵收前之移轉，準用前項規定，免徵土地增值稅。
但經變更為非公共設施保留地後再移轉時，以該土地第一次免徵土地增值稅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。
依法得徵收之私有土地，土地所有權人自願按徵收補償地價售與需地機關者，準用第一項之規定。
經重劃之土地，於重劃後第一次移轉時，其土地增值稅減徵百分之四十。
依都市計畫法指定之公共設施保留地尚未被徵收前之移轉，準用前項規定，免徵土地增值稅。
但經變更為非公共設施保留地後再移轉時，以該土地第一次免徵土地增值稅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。
依法得徵收之私有土地，土地所有權人自願按徵收補償地價售與需地機關者，準用第一項之規定。
經重劃之土地，於重劃後第一次移轉時，其土地增值稅減徵百分之四十。