Urban Renewal Act Article 60
Legal Buildings and lands that have been set up with superficies rights, tenant farmer rights or cultivate land 375 leasing deeds within the right transformation area should let the landowners and legal building owners, superficies rights owner, tenant farmer rights owner, agricultural rights, or the lessee of the cultivate land 375 Leasing Deeds reach an agreement among themselves before drafting the right transformation plan by the implementer.If the agreement mentioned in the preceding paragraph is not reached, or the landowners are not willing or cannot participate in allocation, the implementer can estimate the rights price value of the ownership of the legal building and the price value of the superficies rights, tenant farmer rights, agricultural rights, or the cultivated lands 375 leasing deeds. He then allocates them to the owners of land, superficies rights, tenant farmer rights, agricultural rights or the cultivated land 375 leasing deed within the rights area of the land and buildings, then include them into the right transformation plans.The formerly owned legal building ownership, superficies rights, tenant farmer rights, agricultural rights or cultivate land 375 leasing deeds will be revoked or terminated.If owners of land, legal building, superficies rights, tenant farming rights , agricultural rights or the lessee of the cultivated land 375 leasing deeds have objections over the price value of the legal building ownership estimated by the implementer and the price value of the superficies rights, tenant farmer rights , agricultural rights, agricultural rights or the cultivated land 375 leasing deeds, the regulation stipulated in Article 53 can be applied .The allocations mentioned in the second paragraph are considered as transferred without compensation after the landowners obtain the distributed lands. The land value increment tax can be reduced by applying the regulations in Subparagraph 4 of Paragraph 1 of Article 67 and can also allow to be recorded. The land value increment tax shall be paid together by the legal building owner, superficies rights owner, tenant farming rights owner, agricultural rights or the lessee of the cultivate 375 leasing deeds when re-transferred after the rights changed.
中文原文 都市更新條例第60條
權利變換範圍內合法建築物及設定地上權、永佃權、農育權或耕地三七五租約之土地，由土地所有權人及合法建築物所有權人、地上權人、永佃權人、農育權人或耕地三七五租約之承租人於實施者擬訂權利變換計畫前，自行協議處理。
前項協議不成，或土地所有權人不願或不能參與分配時，由實施者估定合法建築物所有權之權利價值及地上權、永佃權、農育權或耕地三七五租約價值，於土地所有權人應分配之土地及建築物權利或現金補償範圍內，按合法建築物所有權、地上權、永佃權、農育權或耕地三七五租約價值占原土地價值比率，分配或補償予各該合法建築物所有權人、地上權人、永佃權人、農育權人或耕地三七五租約承租人，納入權利變換計畫內。
其原有之合法建築物所有權、地上權、永佃權、農育權或耕地三七五租約消滅或終止。
土地所有權人、合法建築物所有權人、地上權人、永佃權人、農育權人或耕地三七五租約承租人對前項實施者估定之合法建築物所有權之價值及地上權、永佃權、農育權或耕地三七五租約價值有異議時，準用第五十三條規定辦理。
第二項之分配，視為土地所有權人獲配土地後無償移轉；其土地增值稅準用第六十七條第一項第四款規定減徵並准予記存，由合法建築物所有權人、地上權人、永佃權人、農育權人或耕地三七五租約承租人於權利變換後再移轉時，一併繳納之。
前項協議不成，或土地所有權人不願或不能參與分配時，由實施者估定合法建築物所有權之權利價值及地上權、永佃權、農育權或耕地三七五租約價值，於土地所有權人應分配之土地及建築物權利或現金補償範圍內，按合法建築物所有權、地上權、永佃權、農育權或耕地三七五租約價值占原土地價值比率，分配或補償予各該合法建築物所有權人、地上權人、永佃權人、農育權人或耕地三七五租約承租人，納入權利變換計畫內。
其原有之合法建築物所有權、地上權、永佃權、農育權或耕地三七五租約消滅或終止。
土地所有權人、合法建築物所有權人、地上權人、永佃權人、農育權人或耕地三七五租約承租人對前項實施者估定之合法建築物所有權之價值及地上權、永佃權、農育權或耕地三七五租約價值有異議時，準用第五十三條規定辦理。
第二項之分配，視為土地所有權人獲配土地後無償移轉；其土地增值稅準用第六十七條第一項第四款規定減徵並准予記存，由合法建築物所有權人、地上權人、永佃權人、農育權人或耕地三七五租約承租人於權利變換後再移轉時，一併繳納之。