The Act Governing Local Tax Regulations Article 2
The term "local taxes" as used in this Act refers to the following taxes:1. Taxes and temporary taxes of special municipalities and counties (cities) as defined by the Act Governing the Allocation of Government Revenues and Expenditures.2. Special taxes, temporary taxes, and surtaxes of special municipalities and counties (cities) as defined by the Local Government Act.3. Temporary taxes of townships (towns, cities) as defined by the Local Government Act.
中文原文 地方稅法通則第2條
本通則所稱地方稅，指下列各稅：
一、財政收支劃分法所稱直轄市及縣（市）稅、臨時稅課。
二、地方制度法所稱直轄市及縣（市）特別稅課、臨時稅課及附加稅課。
三、地方制度法所稱鄉（鎮、市）臨時稅課。
一、財政收支劃分法所稱直轄市及縣（市）稅、臨時稅課。
二、地方制度法所稱直轄市及縣（市）特別稅課、臨時稅課及附加稅課。
三、地方制度法所稱鄉（鎮、市）臨時稅課。