Land Tax Act Article 28-3
When land is held as trust property, the transfer of ownership between the following trust-related parties is not subject to land value increment tax:1. Between the settlor and the trustee, due to the establishment of the trust.2. Between the original trustee and a new trustee, during the continuance of the trust, upon a change of trustee.3. Between the trustee and the beneficiary, upon the termination of the trust relationship, provided the trust contract specifies that the settlor is the beneficiary of the trust property.4. Between the trustee and the beneficiary, upon the termination of a trust established by a will.5. Between the settlor and the trustee, due to the non-establishment, invalidation, rescission, or revocation of the trust.
中文原文 土地稅法第28-3條
土地為信託財產者，於左列各款信託關係人間移轉所有權，不課徵土地增值稅：
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、信託契約明定信託財產之受益人為委託人者，信託關係消滅時，受託人與受益人間。
四、因遺囑成立之信託，於信託關係消滅時，受託人與受益人間。
五、因信託行為不成立、無效、解除或撤銷，委託人與受託人間。
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、信託契約明定信託財產之受益人為委託人者，信託關係消滅時，受託人與受益人間。
四、因遺囑成立之信託，於信託關係消滅時，受託人與受益人間。
五、因信託行為不成立、無效、解除或撤銷，委託人與受託人間。