Land Tax Act Article 9
The term "self-use residential land" as mentioned in this Act refers to the residential land where the landowner or his spouse or lineal relatives by blood have completed household registration on the land and where the land is not rented out or used for business.
中文原文 土地稅法第9條
本法所稱自用住宅用地，指土地所有權人或其配偶、直系親屬於該地辦竣戶籍登記，且無出租或供營業用之住宅用地。