The Equalization of Land Rights Act Article 5
The Central Government and the competent Special Municipal authorities may issue land bonds to be used as funds for the purchase of lands at their declared values and for the zone expropriation.The issuance of land bonds shall be separately prescribed by law.
中文原文 平均地權條例第5條
依本條例照價收買或區段徵收土地所需之資金，得由中央或直轄市主管機關發行土地債券。
土地債券之發行，另以法律定之。
土地債券之發行，另以法律定之。