The Enforcement Rules of the Land Tax Act Article 4
The self-use residential land as referred to under Article 9 of the Act shall be limited to those on which the buildings/improvements are owned by the land owners themselves or by their spouses or lineal relatives.
中文原文 土地稅法施行細則第4條
本法第九條之自用住宅用地，以其土地上之建築改良物屬土地所有權人或其配偶、直系親屬所有者為限。