Land Tax Reduction and Exemption Regulations Article 3
The term “private land” as used herein refers to land other than public land whose title is lawfully acquired by an individual or a juristic person.Provisions in the Regulations herein with respect to private land shall apply to cultivated land to which a farmer has acquired the farming right according to law, and bestowed land which the bestowee receives according to law.
中文原文 土地稅減免規則第3條
本規則所稱私有土地，指公有土地以外，經自然人或法人依法取得所有權之土地。
承墾人依法取得耕作權之墾竣土地及承領人依法承領之土地，準用本規則關於私有土地之規定。
承墾人依法取得耕作權之墾竣土地及承領人依法承領之土地，準用本規則關於私有土地之規定。