Land Tax Reduction and Exemption Regulations Article 2
The “land tax” referred to herein shall include land value tax, agricultural land tax, and land value increment tax.
中文原文 土地稅減免規則第2條
本規則所稱土地稅，包括地價稅、田賦及土地增值稅。
English translation for reference only; the Chinese text prevails. Not legal advice.