Urban Renewal Act Article 68
If the land within the renewal area is used as a trust property and has instituted deeds of trust to specify the trust person as the beneficiary, the gift tax will not be collected.Transferring of ownership, because of the trust relationship, between the trust person and the beneficiary of the trust land mentioned in the preceding paragraph will not be collected for land value increment tax.
中文原文 都市更新條例第68條
以更新地區內之土地為信託財產，訂定以委託人為受益人之信託契約者，不課徵贈與稅。
前項信託土地，因信託關係而於委託人與受託人間移轉所有權者，不課徵土地增值稅。
前項信託土地，因信託關係而於委託人與受託人間移轉所有權者，不課徵土地增值稅。