The Equalization of Land Rights Act Article 47-1
Whenever the ownership of any land is transferred or a right of dien is created over land, the base for the examination of the current transaction value of the said land is as follows:1.In case the declarers declare the current transaction value within 30 days after making the contract, “the publicly announced current land value” at the date when the contract is made shall be the base.2.In case the declarers declare the current transaction value more than 30 days after making the contract, “the publicly announced current land value” at the date of the declaration shall be the base.3.“The publicly announced current land value” at the date when the predecessor died shall be the base for legacy.4.“The publicly announced current land value” at the date when the declarer brings the case before the judicial authorities shall be the base for the transfer according to the decision of the court.5.“The publicly announced current land value” at the date when the auction is certain shall be the base for the transfer according to the auction by the court. But if the price at auction is lower than “the publicly announced current land value”, the price at auction shall be the base. But if the created mortgaged loan and other debts have been subtracted from the price at auction, the amount calculated together shall be the base.6.“The publicly announced current land value” at the date when the government purchases by agreement or at its declared value shall be the base for the land purchased by agreement or at its declared value. But if the price paid by the government is lower than “the publicly announced current land value”, the price paid by the government shall be the base.If the current transaction value reported by the reporter, according to Subparagraphs 1 to 4 of the preceding Paragraph, is lower than “the publicly announced current land value” after examination, the competent authorities may purchase the land at the current transaction value reported by the reporter, or levy the land value increment tax according to “the publicly announced current land value”. If the current transaction value reported by the reporter is higher than “the publicly announced current land value”, the current transaction value reported shall be the base for the levy of the land value increment tax.
中文原文 平均地權條例第47-1條
土地所有權移轉或設定典權，其申報移轉現值之審核標準，依左列規定：
一、申報人於訂定契約之日起三十日內申報者，以訂約日當期之公告土地現值為準。
二、申報人逾訂定契約之日起三十日始申報者，以受理申報機關收件日當期之公告土地現值為準。
三、遺贈之土地，以遺贈人死亡日當期之公告土地現值為準。
四、依法院判決移轉登記者，以申報人向法院起訴日當期之公告土地現值為準。
五、經法院拍賣之土地，以拍定日當期之公告土地現值為準。
但拍定價額低於公告土地現值者，以拍定價額為準；拍定價額如已先將設定抵押金額及其他債務予以扣除者，應以併同計算之金額為準。
六、經政府核定照價收買或協議購買之土地，以政府收買日或購買日當期之公告土地現值為準。
但政府給付之地價低於收買日或購買日當期之公告土地現值者，以政府給付之地價為準。
前項第一款至第四款申報人申報之移轉現值，經審核低於公告土地現值者，得由主管機關照其自行申報之移轉現值收買或照公告土地現值徵收土地增值稅。
前項第一款至第三款之申報移轉現值，經審核超過公告土地現值者，應以其自行申報之移轉現值為準，徵收土地增值稅。
一、申報人於訂定契約之日起三十日內申報者，以訂約日當期之公告土地現值為準。
二、申報人逾訂定契約之日起三十日始申報者，以受理申報機關收件日當期之公告土地現值為準。
三、遺贈之土地，以遺贈人死亡日當期之公告土地現值為準。
四、依法院判決移轉登記者，以申報人向法院起訴日當期之公告土地現值為準。
五、經法院拍賣之土地，以拍定日當期之公告土地現值為準。
但拍定價額低於公告土地現值者，以拍定價額為準；拍定價額如已先將設定抵押金額及其他債務予以扣除者，應以併同計算之金額為準。
六、經政府核定照價收買或協議購買之土地，以政府收買日或購買日當期之公告土地現值為準。
但政府給付之地價低於收買日或購買日當期之公告土地現值者，以政府給付之地價為準。
前項第一款至第四款申報人申報之移轉現值，經審核低於公告土地現值者，得由主管機關照其自行申報之移轉現值收買或照公告土地現值徵收土地增值稅。
前項第一款至第三款之申報移轉現值，經審核超過公告土地現值者，應以其自行申報之移轉現值為準，徵收土地增值稅。