Architects Act Article 31-1
The National Union of Architects Association, R.O.C., which was organized before the amendment on December 11th, 2009, should be restructured into the national association of architects in accordance with this Act within two years after the amendment takes effect. County/city offices of the National Union of Architects Association, R.O.C. should be adjusted, restructured or merged into municipality, county/city architects associations within three years after the amendment takes effect; municipality offices should be adjusted, restructured or merged into the respective municipality architects association.The following regulations are applicable to property transfer resulting from adjustments or restructuring mentioned in the Paragraph 2 of Article 28-1 and preceding paragraph:1.Deeds and certificates are exempted from stamp tax.2.Transfer of securities is exempted from securities transaction tax.3.Transfer of goods or labor is not in the scope of sales tax.4.Transfer of real estate is exempted from deed tax and land value increment tax. However, for a subsequent land transfer, land value increment tax will be calculated based on the original land value before the adjustment or restructuring.
中文原文 建築師法第31-1條
本法中華民國九十八年十二月十一日修正之條文施行前，已設立之中華民國建築師公會全國聯合會，應自該修正施行之日起二年內，依本法規定變更組織為全國建築師公會；原已設立之臺灣省建築師公會所屬各縣（市）辦事處，得於三年內調整、變更組織或併入各直轄市、縣（市）建築師公會；其所屬直轄市聯絡處得調整、變更組織或併入各該直轄市建築師公會。
因第二十八條之一第二項及前項調整或變更組織而財產移轉，適用下列規定：
一、所書立之各項契據憑證，免徵印花稅。
二、其移轉之有價證券，免徵證券交易稅。
三、其移轉貨物或勞務，非屬營業稅之課徵範圍。
四、其不動產移轉，免徵契稅及不課徵土地增值稅。
但土地於再移轉時，以前項調整或變更組織前該土地之原規定地價或前次移轉現值為原地價，計算漲價數額，課徵土地增值稅。
因第二十八條之一第二項及前項調整或變更組織而財產移轉，適用下列規定：
一、所書立之各項契據憑證，免徵印花稅。
二、其移轉之有價證券，免徵證券交易稅。
三、其移轉貨物或勞務，非屬營業稅之課徵範圍。
四、其不動產移轉，免徵契稅及不課徵土地增值稅。
但土地於再移轉時，以前項調整或變更組織前該土地之原規定地價或前次移轉現值為原地價，計算漲價數額，課徵土地增值稅。