Land Tax Act Article 37
If a landowner receives a refund of the land value increment tax due to repurchasing land, and the repurchased land is transferred again within five years from the date of completing the transfer registration, the land value increment tax shall be levied on the total amount of the value increment for that transfer, and the originally refunded tax amount shall also be recovered. The same applies if the repurchased land is used for purposes other than those originally specified.
中文原文 土地稅法第37條
土地所有權人因重購土地退還土地增值稅者，其重購之土地，自完成移轉登記之日起，五年內再行移轉時，除就該次移轉之漲價總數額課徵土地增值稅外，並應追繳原退還稅款；重購之土地，改作其他用途者亦同。