Land Tax Reduction and Exemption Regulations Article 36

The Regulations herein shall be implemented from the date of promulgation. Notwithstanding the foregoing, provisions in subparagraph 1 of Article 11-1 amended and promulgated on February 24, 2005 shall be implemented on January 1, 2006.
中文原文 土地稅減免規則第36條
本規則自發布日施行。
但中華民國九十四年二月二十四日修正發布之第十一條之一第一款規定,自中華民國九十五年一月一日施行。

English translation for reference only; the Chinese text prevails. Not legal advice.