Land Tax Act Article 36
The term "the value of the originally sold land" as referred to in the first paragraph of the preceding article shall be based on the land value assessed for the purpose of levying the land value increment tax at the time of the transfer. The term "the value of the newly purchased land" shall be based on the land value assessed for the purpose of levying the land value increment tax at the time of the transfer; for land subject to deed tax at the time of transfer, the value shall be based on the land value assessed for the purpose of levying the deed tax at the time of the transfer.
中文原文 土地稅法第36條
前條第一項所稱原出售土地地價，以該次移轉計徵土地增值稅之地價為準。
所稱新購土地地價，以該次移轉計徵土地增值稅之地價為準；該次移轉課徵契稅之土地，以該次移轉計徵契稅之地價為準。
所稱新購土地地價，以該次移轉計徵土地增值稅之地價為準；該次移轉課徵契稅之土地，以該次移轉計徵契稅之地價為準。