The Enforcement Rules of the Land Tax Act Article 21
The non-urban lands designated by law as agricultural land as referred to under Paragraph 1, Article 22 of the Act shall mean agricultural and pastoral lands, forestry lands, aquaculture lands, salt industry lands, water conservancy lands, ecological preservation lands, national territory security lands as specified under the Regional Planning Act and lands within national park area that have been acknowledged as conform to the abovementioned requirements by the national park administration authority after consulting with relevant authorities .
中文原文 土地稅法施行細則第21條
本法第二十二條第一項所稱非都市土地依法編定之農業用地，指依區域計畫法編定之農牧用地、林業用地、養殖用地、鹽業用地、水利用地、生態保護用地、國土保安用地及國家公園區內由國家公園管理機關會同有關機關認定合於上述規定之土地。