Land Tax Act Article 5-2
For the entrusted land, during the existence of the trust relationship, if the trustee transfers ownership for compensation, establishes Dien rights, or converts the land to their own land according to Paragraph 1, Article 35 of the Trust Law, the trustee shall be the taxpayer and the land value increment tax shall be levied on them.When land is held as trust property and the trustee transfers the land to a person or entity other than the settlor in accordance with the purpose of the trust, the transferee shall be the taxpayer for land value increment tax.
中文原文 土地稅法第5-2條
受託人就受託土地，於信託關係存續中，有償移轉所有權、設定典權或依信託法第三十五條第一項規定轉為其自有土地時，以受託人為納稅義務人，課徵土地增值稅。
以土地為信託財產，受託人依信託本旨移轉信託土地與委託人以外之歸屬權利人時，以該歸屬權利人為納稅義務人，課徵土地增值稅。
以土地為信託財產，受託人依信託本旨移轉信託土地與委託人以外之歸屬權利人時，以該歸屬權利人為納稅義務人，課徵土地增值稅。