Land Tax Act Article 32
When there is a change in general prices, the original assigned land value and previous transfer value for determination of the land value increment tax as stipulated in Article 31 shall be adjusted according to the consumer price index released by the government, and the total amount of land value increment shall be recalculated.
中文原文 土地稅法第32條
第三十一條之原規定地價及前次移轉時核計土地增值稅之現值，遇一般物價有變動時，應按政府發布之物價指數調整後，再計算其土地漲價總數額。