Land Tax Act Article 8
The term "urban land" as used in this Act refers to the land within the scope of urban planning promulgated in accordance with the law. The so-called non-urban land refers to land other than urban land.
中文原文 土地稅法第8條
本法所稱都市土地，指依法發布都市計畫範圍內之土地。
所稱非都市土地，指都市土地以外之土地。
所稱非都市土地，指都市土地以外之土地。