Urban Renewal Act Article 69
For those who use the land within the renewal area as a trust property and when the trust relationship continues to exist, the trustee will be the taxpayer of the land value tax or the agricultural land tax.The land value taxes of the land mentioned in the preceding paragraph and the land owned by the trust person in the same municipal or county (city) jurisdiction should be combined in computing its total amount. A land value tax will be collected in accordance with the tax rate stated in the regulation stipulated in Article 16 of the Land Tax Act. The land value tax payable based on the proportion of such land value tax over the total land value tax amount will be separately computed. However, if the beneficiary of the trust benefits is not the trust person and is in line with the regulations stipulated in the following subparagraphs, the land mentioned in the preceding paragraph should combine with all lands owned by the beneficiary in the same municipal, or county (city) jurisdiction in computing its total amount:1. The beneficiary is confirmed and entitled to all the trust benefits.2. The trust person did not reserve the right to change the beneficiary.
中文原文 都市更新條例第69條
以更新地區內之土地為信託財產者，於信託關係存續中，以受託人為地價稅或田賦之納稅義務人。
前項土地應與委託人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額，依土地稅法第十六條規定稅率課徵地價稅，分別就各該土地地價占地價總額之比率，計算其應納之地價稅。
但信託利益之受益人為非委託人且符合下列各款規定者，前項土地應與受益人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額：
一、受益人已確定並享有全部信託利益。
二、委託人未保留變更受益人之權利。
前項土地應與委託人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額，依土地稅法第十六條規定稅率課徵地價稅，分別就各該土地地價占地價總額之比率，計算其應納之地價稅。
但信託利益之受益人為非委託人且符合下列各款規定者，前項土地應與受益人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額：
一、受益人已確定並享有全部信託利益。
二、委託人未保留變更受益人之權利。