Land Tax Reduction and Exemption Regulations Article 13
Forest land, or land under the category of mountain as designated by government according to law and forest not yet designated as forest land but has had bamboo or wood planted is entitled to 50% reduction in agricultural land tax; but if the land has been designated and actually used for security-purpose forest, its agricultural land tax is fully exempted.
中文原文 土地稅減免規則第13條
經依法編定為森林用地，或尚未編定為森林用地之山林地目，業經栽植竹木之土地，田賦減百分之五十。
但依法編定並實際供保安林使用之土地，田賦全免。
但依法編定並實際供保安林使用之土地，田賦全免。