New Town Development Act Article 11
Where the expropriated lands within the planned range of a new town special area have already been possessed by the ownership holders before approval of the range of new town, inheritance tax or gifts tax may be exempted for transfer caused by succession or presentation between spouses or lineal descents within 5 years commencing from the date of approval to implementation of sectional expropriation and returning of the lands under the Landownership Equalization Act.The above provision is also applicable before this Act is promulgated and enforced.
中文原文 新市鎮開發條例第11條
新市鎮特定區計畫範圍內之徵收土地，所有權人於新市鎮範圍核定前已持有，且於核定之日起至依平均地權條例實施區段徵收發還抵價地五年內，因繼承或配偶、直系血親間之贈與而移轉者，免徵遺產稅或贈與稅。
前項規定於本條例公布施行前，亦適用之。
前項規定於本條例公布施行前，亦適用之。