The Enforcement Rules of the Land Tax Act Article 1
These Rules are enacted pursuant to the provisions of Article 58 of the Land Tax Act(hereinafter the Act).
中文原文 土地稅法施行細則第1條
本細則依土地稅法（以下簡稱本法）第五十八條之規定訂定之。
English translation for reference only; the Chinese text prevails. Not legal advice.