Land Tax Act Article 28
For land with an assigned land value, when the land ownership is transferred, land value increment tax shall be levied based on the total amount of land value increment. However, land transferred due to inheritance, public land sold or donated by governments at all levels in accordance with the law, and private land donated to any level of governments are exempt from land value increment tax.
中文原文 土地稅法第28條
已規定地價之土地，於土地所有權移轉時，應按其土地漲價總數額徵收土地增值稅。
但因繼承而移轉之土地，各級政府出售或依法贈與之公有土地，及受贈之私有土地，免徵土地增值稅。
但因繼承而移轉之土地，各級政府出售或依法贈與之公有土地，及受贈之私有土地，免徵土地增值稅。