Regulation for Encouraging Joint Stock Companies Limited to Invest in Construction of New Towns Article 6
For commencement of investment and construction in the 6th to the 10th year commencing from completion of new town land planning and arrangement, the preference of investment allowance and land value tax reduction will be reduced by a half, and no preference will be offered since the 11th year.
中文原文 股份有限公司投資新市鎮建設獎勵辦法第6條
依本辦法適用投資抵減及地價稅減免，自新市鎮土地規劃整理完成當年起第六年至第十年內投資建設開工者，其優惠額度減半，第十一年起不予優惠。