The Enforcement Rules of the Land Tax Act Article 28
Where the taxable amount on lands subject to grain tax payment of the same taxpayer indicated on the tax registry by land section and by household is less than five (5) taxable dollars, said tax may be paid by cash in lieu of grain.
中文原文 土地稅法施行細則第28條
納稅義務人所有課徵田賦實物之土地，按段歸戶後實際造單時，賦額未超過五賦元者，准予折徵代金。