Land Tax Act Article 23
Agricultural land tax shall be collected in kind, specifically from the rice or wheat produced in each locality. For land that does not produce rice or wheat and in special circumstances, the tax may be collected in kind from other local grain products or converted into a monetary equivalent.All calculations of goods shall use the metric system, with kilograms as the unit of measurement, rounded to the nearest hectogram. The monetary equivalent shall be calculated in units of yuan.
中文原文 土地稅法第23條
田賦徵收實物，就各地方生產稻穀或小麥徵收之。
不產稻穀或小麥之土地及有特殊情形地方，得按應徵實物折徵當地生產雜糧或折徵代金。
實物計算一律使用公制衡器，以公斤為單位，公兩以下四捨五入。
代金以元為單位。
不產稻穀或小麥之土地及有特殊情形地方，得按應徵實物折徵當地生產雜糧或折徵代金。
實物計算一律使用公制衡器，以公斤為單位，公兩以下四捨五入。
代金以元為單位。