The Enforcement Rules of the Land Tax Act Article 40
For imposition of agricultural land tax, the thirtieth (30) day prior to the agricultural land tax imposition of each term shall be the base day of tax payment. The land owner or dien right holder, land distributee, or tillage right owner indicated on the land registration on the base date of tax payment for the term of agricultural land taxation shall be the taxpayer.
中文原文 土地稅法施行細則第40條
田賦之徵收，以直轄市、縣（市）各期田賦開徵前第三十日為納稅義務基準日。
各期田賦以納稅義務基準日土地登記簿所載之土地所有權人或典權人、承領人、耕作權人為納稅義務人。
各期田賦以納稅義務基準日土地登記簿所載之土地所有權人或典權人、承領人、耕作權人為納稅義務人。