Urban Planning Act Article 50-1
The extra compensation obtained for land expropriated for public facilities according to Paragraph 1 of Article 49 shall be exempted from income tax. If the amount is inherited or transferred as a gift between spouses or lineal relatives, it shall be exempted from inheritance tax or gift tax.
中文原文 都市計畫法第50-1條
公共設施保留地因依本法第四十九條第一項徵收取得之加成補償，免徵所得稅；因繼承或因配偶、直系血親間之贈與而移轉者，免徵遺產稅或贈與稅。