Land Tax Reduction and Exemption Regulations Article 15
If agricultural land that has been upgraded (including change of land category or grade) as a result of labor or capital improvement of the farmer, the increased portion thereof is exempted from agricultural land tax for five years.In the case of family farm that purchases or exchange farmland in the same or adjacent lot section for the sake of expanding farming area or facilitating its farming operation, the increased portion thereof is exempted from agricultural land tax for five years, provided the combined farmland subsequent to the purchase or exchange is less than five hectares in area.Agricultural land used for agricultural purpose and succeeded by heir or legatee is exempted from agricultural land tax for ten years starting from the year of succession.Agricultural land used for agricultural purpose and donated to successor stipulated in Article 1138 of the Civil Code is exempted from agricultural land tax for ten years starting from the year of gift.
中文原文 土地稅減免規則第15條
農地因農民施以勞力或資本改良而提高等則（包括地目等則變更）者，其增加部分之田賦免徵五年。
家庭農場為擴大經營面積或便利農業經營，在同一地段或毗鄰地段購置或交換耕地時，於取得後連同原有耕地之總面積在五公頃以下者，其新增部分，免徵田賦五年。
作農業使用之農業用地，由繼承人或受遺贈人承受者，自承受之年起，免徵田賦十年。
作農業使用之農業用地，贈與民法第一千一百三十八條所定繼承人者，自受贈之年起，免徵田賦十年。
家庭農場為擴大經營面積或便利農業經營，在同一地段或毗鄰地段購置或交換耕地時，於取得後連同原有耕地之總面積在五公頃以下者，其新增部分，免徵田賦五年。
作農業使用之農業用地，由繼承人或受遺贈人承受者，自承受之年起，免徵田賦十年。
作農業使用之農業用地，贈與民法第一千一百三十八條所定繼承人者，自受贈之年起，免徵田賦十年。