Land Tax Reduction and Exemption Regulations Article 8
Private land specified below is entitled to reduction or exemption of land value tax or agricultural tax:1. Land used by an incorporated entity (non-profit juristic person, or “NPJP”), or by registered private school established by such an NPJP, and land used for student training in farming, forestry, fishing, animal husbandry, or mining, and dormitories for students and staff thereof, where such land is registered as NPJP property shall have full exemption. Land used by private tutoring or correspondence schools is not eligible for tax reduction or exemption.2. Land used directly by private libraries, history or science museums, or fine art galleries that are established with approval from the education authorities pursuant to Regulations for Establishment and Encouragement of Private Social and Educational Institutions, and academic research institutes established in compliance with Regulations for Establishment of Academic Research Institutes is eligible for full exemption, provided the aforesaid facilities are registered as an NPJP or established/operated by an NPJP, and such land is owned by the NPJP.3. Land used for non-profit private parks or gymnasiums that are totally open to the general public and established with the approval of the competent authority is entitled to 50% reduction; if such a facility is registered as a NPJP, the land is entitled to 70% reduction.4. Land used exclusively for private testing facilities in farming, forestry, fishing, animal husbandry, industry or mining, which are duly registered with and approved by the competent authority, and have been engaging in such testing activities for more than five years is entitled to 50% reduction if the land use is certified by the competent authority.5. Land used for private hospitals, blood donation organizations, social charities and other enterprises for the betterment of public interest which are non-profit, established with the approval of the competent authorities, do not limit services to people of the same trade, same locality, schoolmates, same clan, or other specific classes of people is entitled to full exemption, provided the aforesaid enterprise acquires the tax exemption status from the competent authority under the municipal, or county (city) government through the local tax collection authority, or has been registered as an NPJP or established/operated by an NPJP, and such land is owned by the NPJP.6. Land used for private cemeteries established with the approval of competent authority as an NPJP shall have full exemption, provided the cemetery is non-profit, and the land is zoned as public cemetery land pursuant to urban planning or zoned as non-urban land but designated for use as cemetery.7. The land base for privately operated railroads, highways, or exclusive railroads and highways is entitled to full exemption, provided their construction has been approved by the competent authority, is regularly open for public use, and used for passenger and cargo transportation.8. Land used for agricultural irrigation systems by enterprises operating with the approval of the competent authority for water drawing, storage and drainage is entitled to full exemption; however, land used for offices and working stations by the same enterprises is entitled to 50% reduction.9. Land used by religious organizations beneficial to social customs and education which are registered as an NPJP or as temples and its churches used for public sermons, land used by religious research institutes established with the approval of the Ministry of Interior, and land used for temples and other memorial halls or shrines in memory of ancient sages or martyrs shall have full exemption, excluding land for shrines that generate revenue or land leased to others, or such land that is registered in the name of an individual.10. Land provided without charge for use by government agencies, public schools, or military organs, troops, and schools shall be entitled for full exemption during the period of said use.11. Land used for offices and distribution yards by farmers’ or fishermen’s associations of all levels, and warehouses duly registered as crops warehouse, or refrigerated seafood warehouses appended to a fishermen’s association is entitled to 50% reduction.12. Private historical sites designated by the competent authority according to law are entitled to full exemption.For revenue-generating land owned by private schools provided in subparagraph 1 above, or private academic research institutes provided in subparagraph 2 above, and private charities provided in subparagraph 5 above, if the revenues generated thereof are used directly on the enterprise, it may apply under special case status for the reduction of land value tax or agricultural land tax. Land used by enterprises provided in subparagraphs 3, 4, 6, 7, 8 and 11 above must be owned by the respective enterprises. For public land rent by enterprises provided in subparagraph 3 above, the provisions in subparagraph 3 still apply.
中文原文 土地稅減免規則第8條
私有土地減免地價稅或田賦之標準如下：
一、財團法人或財團法人所興辦業經立案之私立學校用地、為學生實習農、林、漁、牧、工、礦等所用之生產用地及員生宿舍用地，經登記為財團法人所有者，全免。
但私立補習班或函授學校用地，均不予減免。
二、經主管教育行政機關核准合於私立社會教育機構設立及獎勵辦法規定設立之私立圖書館、博物館、科學館、藝術館及合於學術研究機構設立辦法規定設立之學術研究機構，其直接用地，全免。
但以已辦妥財團法人登記，或係辦妥登記之財團法人所興辦，且其用地為該財團法人所有者為限。
三、經事業主管機關核准設立，對外絕對公開，並不以營利為目的之私立公園及體育館場，其用地減徵百分之五十；其為財團法人組織者減徵百分之七十。
四、經事業主管機關核准設立之私立農、林、漁、牧、工、礦試驗場，辦理五年以上，具有試驗事實，其土地未作其他使用，並經該主管機關證明者，其用地減徵百分之五十。
五、經事業主管機關核准設立之私立醫院、捐血機構、社會救濟慈善及其他為促進公眾利益，不以營利為目的，且不以同業、同鄉、同學、宗親成員或其他特定之人等為主要受益對象之事業，其本身事業用地，全免。
但為促進公眾利益之事業，經由當地主管稽徵機關報經直轄市、縣（市）主管機關核准免徵者外，其餘應以辦妥財團法人登記，或係辦妥登記之財團法人所興辦，且其用地為該財團法人所有者為限。
六、經事業主管機關核准設立之私立公墓，其為財團法人組織，且不以營利為目的者，其用地，全免。
但以都市計畫規劃為公墓用地或非都市土地經編定為墳墓用地者為限。
七、經事業主管機關核准興建之民營鐵、公路或專用鐵、公路，經常開放並附帶客貨運輸者，其基地，全免。
八、經事業主管機關核准興辦之農田水利事業，所有引水、蓄水、洩水各項建造物用地，全免；辦公處所及其工作站房用地減徵百分之五十。
九、有益於社會風俗教化之宗教團體，經辦妥財團法人或寺廟登記，其專供公開傳教佈道之教堂、經內政部核准設立之宗教教義研究機構、寺廟用地及紀念先賢先烈之館堂祠廟用地，全免。
但用以收益之祀田或放租之基地，或其土地係以私人名義所有權登記者不適用之。
十、無償供給政府機關、公立學校及軍事機關、部隊、學校使用之土地，在使用期間以內，全免。
十一、各級農會、漁會之辦公廳及其集貨場、依法辦竣農倉登記之倉庫或漁會附屬之冷凍魚貨倉庫用地，減徵百分之五十。
十二、經主管機關依法指定之私有古蹟用地，全免。
前項第一款之私立學校，第二款之私立學術研究機構及第五款之私立社會救濟慈善各事業，其有收益之土地，而將全部收益直接用於各該事業者，其地價稅或田賦得專案報請減免。
第三款、第四款、第六款、第七款、第八款及第十一款之各事業用地，應以各該事業所有者為限。
但第三款之事業租用公地為用地者，該公地仍適用該款之規定。
一、財團法人或財團法人所興辦業經立案之私立學校用地、為學生實習農、林、漁、牧、工、礦等所用之生產用地及員生宿舍用地，經登記為財團法人所有者，全免。
但私立補習班或函授學校用地，均不予減免。
二、經主管教育行政機關核准合於私立社會教育機構設立及獎勵辦法規定設立之私立圖書館、博物館、科學館、藝術館及合於學術研究機構設立辦法規定設立之學術研究機構，其直接用地，全免。
但以已辦妥財團法人登記，或係辦妥登記之財團法人所興辦，且其用地為該財團法人所有者為限。
三、經事業主管機關核准設立，對外絕對公開，並不以營利為目的之私立公園及體育館場，其用地減徵百分之五十；其為財團法人組織者減徵百分之七十。
四、經事業主管機關核准設立之私立農、林、漁、牧、工、礦試驗場，辦理五年以上，具有試驗事實，其土地未作其他使用，並經該主管機關證明者，其用地減徵百分之五十。
五、經事業主管機關核准設立之私立醫院、捐血機構、社會救濟慈善及其他為促進公眾利益，不以營利為目的，且不以同業、同鄉、同學、宗親成員或其他特定之人等為主要受益對象之事業，其本身事業用地，全免。
但為促進公眾利益之事業，經由當地主管稽徵機關報經直轄市、縣（市）主管機關核准免徵者外，其餘應以辦妥財團法人登記，或係辦妥登記之財團法人所興辦，且其用地為該財團法人所有者為限。
六、經事業主管機關核准設立之私立公墓，其為財團法人組織，且不以營利為目的者，其用地，全免。
但以都市計畫規劃為公墓用地或非都市土地經編定為墳墓用地者為限。
七、經事業主管機關核准興建之民營鐵、公路或專用鐵、公路，經常開放並附帶客貨運輸者，其基地，全免。
八、經事業主管機關核准興辦之農田水利事業，所有引水、蓄水、洩水各項建造物用地，全免；辦公處所及其工作站房用地減徵百分之五十。
九、有益於社會風俗教化之宗教團體，經辦妥財團法人或寺廟登記，其專供公開傳教佈道之教堂、經內政部核准設立之宗教教義研究機構、寺廟用地及紀念先賢先烈之館堂祠廟用地，全免。
但用以收益之祀田或放租之基地，或其土地係以私人名義所有權登記者不適用之。
十、無償供給政府機關、公立學校及軍事機關、部隊、學校使用之土地，在使用期間以內，全免。
十一、各級農會、漁會之辦公廳及其集貨場、依法辦竣農倉登記之倉庫或漁會附屬之冷凍魚貨倉庫用地，減徵百分之五十。
十二、經主管機關依法指定之私有古蹟用地，全免。
前項第一款之私立學校，第二款之私立學術研究機構及第五款之私立社會救濟慈善各事業，其有收益之土地，而將全部收益直接用於各該事業者，其地價稅或田賦得專案報請減免。
第三款、第四款、第六款、第七款、第八款及第十一款之各事業用地，應以各該事業所有者為限。
但第三款之事業租用公地為用地者，該公地仍適用該款之規定。