Land Tax Act Article 29
For land with an assigned land value, the grantor of Dian rights shall prepay the land value increment tax in accordance with the provisions of this Act at the time the rights are established. However, when the grantor redeems the land, the prepaid land value increment tax shall be refunded without interest.
中文原文 土地稅法第29條
已規定地價之土地，設定典權時，出典人應依本法規定預繳土地增值稅。
但出典人回贖時，原繳之土地增值稅，應無息退還。
但出典人回贖時，原繳之土地增值稅，應無息退還。