Land Tax Reduction and Exemption Regulations Article 14
Cultivated land that is farmed by the original assigned farmer who has duly acquired farming right to the land is exempted from agricultural land tax for a period of eight years starting from the revenue date.If the original assigned farmer passes away during the exemption period, the successor may be entitled to the exemption treatment for the remaining period, provided he continues to farm the land.
中文原文 土地稅減免規則第14條
已墾竣之土地，仍由原承墾人耕作並經依法取得耕作權者，自有收益之日起，免徵田賦八年。
免徵田賦期間內，原承墾人死亡，仍由繼承人耕作者，得繼續享受尚未屆滿之免稅待遇。
免徵田賦期間內，原承墾人死亡，仍由繼承人耕作者，得繼續享受尚未屆滿之免稅待遇。