Land Tax Act Article 3-1
If the land is trust property, the trustee shall be the taxpayer responsible for the land value tax or agricultural land tax during the existence of the trust relationship.The land mentioned in the preceding paragraph should be combined with the land owned by the settlor within the same municipality or county (city) jurisdiction to calculate the total land value. The land value tax shall be levied at the tax rate prescribed in Article 16, based on the proportion of each land's value to the total land value. However, if the beneficiary of the trust benefits is not the settlor and meets the following conditions, the land mentioned in the preceding paragraph shall be combined with the land owned by the beneficiary within the same municipality or county (city) jurisdiction to calculate the total land value:1. The beneficiary has been definitively determined and enjoys the entire benefit of the trust.2. The settlor has not retained the right to change the beneficiary.
中文原文 土地稅法第3-1條
土地為信託財產者，於信託關係存續中，以受託人為地價稅或田賦之納稅義務人。
前項土地應與委託人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額，依第十六條規定稅率課徵地價稅，分別就各該土地地價占地價總額之比例，計算其應納之地價稅。
但信託利益之受益人為非委託人且符合左列各款規定者，前項土地應與受益人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額：
一、受益人已確定並享有全部信託利益者。
二、委託人未保留變更受益人之權利者。
前項土地應與委託人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額，依第十六條規定稅率課徵地價稅，分別就各該土地地價占地價總額之比例，計算其應納之地價稅。
但信託利益之受益人為非委託人且符合左列各款規定者，前項土地應與受益人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額：
一、受益人已確定並享有全部信託利益者。
二、委託人未保留變更受益人之權利者。