Land Tax Reduction and Exemption Regulations Article 16
Pursuant to the “37.5% Arable Rent Reduction Act” for Cultivated Land, land for farmhouse used by lessee without consideration or compensation is exempted from land value tax or agricultural land tax.
中文原文 土地稅減免規則第16條
依耕地三七五減租條例規定，出租人無償供承租人使用之農舍土地，地價稅或田賦全免。