Land Tax Reduction and Exemption Regulations Article 11-3
For historical site preservation zone or land for historical preservation as designated by the government according to law, the reduction/exemption of land value tax or agricultural land tax shall observe the following criteria:1. Land or building subject to use and construction restriction, 50% reduction.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11-3條
依法劃定為古蹟保存區或編定為古蹟保存用地之土地，減免地價稅或田賦之標準如左：
一、土地或建築物之使用及建造受限制者，減徵百分之三十。
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、土地或建築物之使用及建造受限制者，減徵百分之三十。
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。