Land Tax Act Article 25
Acceptance of payment in kind shall be limited to new grains of the same type, unchanged in quality and color, and free from pest damage. The standards for impurities such as sand, stones, mud, dirt, and weeds, as well as moisture content, are as follows:1. Rice: Impurities must not exceed 0.5%, moisture content must not exceed 13%, and the weight per hectoliter must be at least 53.2 kilograms.2. Wheat: Impurities must not exceed 0.4%, moisture content must not exceed 13%, and the weight per hectoliter must be at least 74 kilograms.In cases of disaster, seasonal issues, or special circumstances making it difficult to meet the above acceptance standards, the municipal or county (city) government may, based on actual conditions, adjust the standards downward.
中文原文 土地稅法第25條
實物驗收，以新穀同一種類、質色未變及未受蟲害者為限；其所含沙、石、泥、土、稗子等類雜物及水分標準如左：
一、稻穀：夾雜物不得超過千分之五，水分不得超過百分之十三，重量一公石在五十三公斤二公兩以上者。
二、小麥：夾雜物不得超過千分之四，水分不得超過百分之十三，重量一公石在七十四公斤以上者。
因災害、季節或特殊情形，難達前項實物驗收標準時，得由直轄市、縣（市）政府視實際情形，酌予降低。
一、稻穀：夾雜物不得超過千分之五，水分不得超過百分之十三，重量一公石在五十三公斤二公兩以上者。
二、小麥：夾雜物不得超過千分之四，水分不得超過百分之十三，重量一公石在七十四公斤以上者。
因災害、季節或特殊情形，難達前項實物驗收標準時，得由直轄市、縣（市）政府視實際情形，酌予降低。