Regulations on Tax Reduction Encouragement for Introduction of Industries into New Towns Article 14
Where the landownership holders apply for refund of land value increment tax already paid according to Subparagraph 2, Paragraph 1, Article 24 of the Act, the sale of the land used for the original business is limited to the land that is not leased and is still used for operating within one year before sale.
中文原文 新市鎮產業引進稅捐減免獎勵辦法第14條
土地所有權人依本條例第二十四條第一項第二款規定申請退還已納土地增值稅者，其出售原營業使用土地，以出售前一年內，未出租且繼續營業使用者為限。