Land Tax Reduction and Exemption Regulations Article 11-1
For coasts, mountainous areas or important military installation areas designated by the Ministry of National Defense together with the Ministry of Interior, which are duly classified as control zones with construction work restricted or banned, the reduction/exemption of land value tax or agricultural land tax shall observe the following criteria:1. Land subject to construction restriction, up to 30% reduction as determined by the competent authority under the municipal or county (city) government.2. Land subject to construction ban, 50% reduction; but if the land cannot be used and does not generate revenue as a result, full exemption.
中文原文 土地稅減免規則第11-1條
由國防部會同內政部指定海岸、山地或重要軍事設施區，經依法劃為管制區而實施限建或禁建之土地，減免地價稅或田賦之標準如下：
一、限建之土地，得在百分之三十範圍內，由直轄市、縣（市）主管機關酌予減徵。
二、禁建之土地，減徵百分之五十。
但因禁建致不能建築使用且無收益者，全免。
一、限建之土地，得在百分之三十範圍內，由直轄市、縣（市）主管機關酌予減徵。
二、禁建之土地，減徵百分之五十。
但因禁建致不能建築使用且無收益者，全免。