Land Tax Reduction and Exemption Regulations Article 18
The reduction or exemption of land tax for land to which a foreign government holds the title or Dien shall accord to the reciprocal treatment agreement entered between said government and the ROC.
中文原文 土地稅減免規則第18條
外國政府機關取得所有權或典權之土地，其土地稅之減免依各該國與我國互惠規定辦理。