The Enforcement Rules of the Land Tax Act Article 22
Non-urban lands designated for uses other than those specified under the preceding article that meet the following requirements shall still be subject to agricultural land tax:1. Lands on which the imposition of agricultural land tax has been approved before the promulgation and implementation of the revised the Equalization of Land Right Act on 29 June of 1986 and have continued to be used as agricultural land.2. Lands meeting the requirement of non-urban land use control regulations used as agricultural land.
中文原文 土地稅法施行細則第22條
非都市土地編為前條以外之其他用地合於下列規定者，仍徵收田賦：
一、於中華民國七十五年六月二十九日平均地權條例修正公布施行前，經核准徵收田賦仍作農業用地使用。
二、合於非都市土地使用管制規定作農業用地使用。
一、於中華民國七十五年六月二十九日平均地權條例修正公布施行前，經核准徵收田賦仍作農業用地使用。
二、合於非都市土地使用管制規定作農業用地使用。