Housing Act Article 14
Land value tax for the land of a self-build house of a person, who is receiving subsidies for interest on loan for self-build house, shall be calculated according to the rate for residential land for self-use.After land value tax for the said land in the preceding paragraph is approved to use the tax rate for residential land for self-use, in the event the self-build house is not completed within the period approved by the competent authority of building, the tax rate for regular land shall apply on the date the approved period expires.Application procedures for the first paragraph, procedures for changing tax rates in the preceding paragraph, and penalties for not declaring tax according to regulations shall be in accordance with regulations of the Land Tax Act.
中文原文 住宅法第14條
接受自建住宅貸款利息補貼者，其土地於興建期間之地價稅，按自用住宅用地稅率課徵。
前項土地經核准按自用住宅用地稅率課徵地價稅後，未依建築主管機關核定建築期限完工者，應自核定期限屆滿日當年期起，改按一般用地稅率課徵地價稅。
第一項申請程序、前項申報改課程序及未依規定申報之處罰，依土地稅法相關規定辦理。
前項土地經核准按自用住宅用地稅率課徵地價稅後，未依建築主管機關核定建築期限完工者，應自核定期限屆滿日當年期起，改按一般用地稅率課徵地價稅。
第一項申請程序、前項申報改課程序及未依規定申報之處罰，依土地稅法相關規定辦理。