Land Tax Act Article 5
The taxpayers for the land value increment tax are as follows:1. For compensated transfers of land, the taxpayer is the original owner.2. For uncompensated transfers of land, the taxpayer is the person acquiring ownership.3. For the land set with Dien rights, the taxpayer is the grantor of the Dien rights.The term “compensated transfers” in the preceding paragraph refers to transfers through sale, exchange, government acquisition at assessed value, expropriation, and similar methods. The term “uncompensated transfers” refers to transfers through bequest and donation, and similar methods.
中文原文 土地稅法第5條
土地增值稅之納稅義務人如左：
一、土地為有償移轉者，為原所有權人。
二、土地為無償移轉者，為取得所有權之人。
三、土地設定典權者，為出典人。
前項所稱有償移轉，指買賣、交換、政府照價收買或徵收等方式之移轉；所稱無償移轉，指遺贈及贈與等方式之移轉。
一、土地為有償移轉者，為原所有權人。
二、土地為無償移轉者，為取得所有權之人。
三、土地設定典權者，為出典人。
前項所稱有償移轉，指買賣、交換、政府照價收買或徵收等方式之移轉；所稱無償移轉，指遺贈及贈與等方式之移轉。