The Enforcement Rules of the Land Tax Act Article 2
The reduction/exemption criteria and procedure as referred to under Article 6 of the Act shall be governed by Land Tax Reduction and Exemption Regulations.
中文原文 土地稅法施行細則第2條
本法第六條所稱之減免標準及程序，依土地稅減免規則之規定辦理。