Rural Community Land Readjustment Act Article 32
The common land left by ancestors after overall development shall be exempted or reduced the land value incremental tax at the first time of land been built transformation. The guideline of exemption and reduction is formulated and promulgated by the Ministry of Finance jointly with Ministry of Interior.
中文原文 農村社區土地重劃條例第32條
重劃區祖先遺留之共有土地經整體開發建築者，於建築後第一次土地移轉時，得減免土地增值稅，其減免之規定，由財政部會同內政部定之。