Income Tax Act Article 4-5
House and land transactions mentioned in the preceding Article shall be exempt from assessment of income tax provided they comply with any one of the following conditions. However, for the house and land conforming to the provisions of Subparagraph 1, the amount of the exempt income calculated in accordance with Paragraph 3, Article 14-4 shall not exceed NT$4,000,000.1. Self-use house and land held by an individual, his (her) spouse, or their minor children which complies with any one of the following conditions:(1) The individual, his (her) spouse, or their minor children have lived in, maintained their household registration at the self-use house, and have owned the house for 6 consecutive years.(2) The house and land have never been used for lease, business operation, or professional practice in the last 6 years before its sale.(3) The individual, his (her) spouse, or their minor children have never applied for the provision of this subparagraph in the last 6 years before the sale.2. Land that complies with the provisions of Article 37 or Article 38-1 of the Agricultural Development Act allowing for application for non-imposition of the land value increment tax.3. Expropriated land and land improvements, including the price negotiation before the expropriation.4. Transfer of land reserved for public facilities under the Urban Planning Law before the expropriation.Land and improvements on land provided in Subparagraphs 2 to 4 shall be exempt from application of Article 14-5; related losses incurred from the transactions shall also be exempt from application of loss deduction provided in Paragraph 2, Article 14-4, loss deduction provided in Paragraph 3, Article 24-5, and loss deduction from the amount of income of the profit-seeking enterprise provided in the second part of Paragraph 4, Article 24-5.
中文原文 所得稅法第4-5條
前條交易之房屋、土地有下列情形之一者，免納所得稅。
但符合第一款規定者，其免稅所得額，以按第十四條之四第三項規定計算之餘額不超過四百萬元為限：
一、個人與其配偶及未成年子女符合下列各目規定之自住房屋、土地：
（一）個人或其配偶、未成年子女辦竣戶籍登記、持有並居住於該房屋連續滿六年。
（二）交易前六年內，無出租、供營業或執行業務使用。
（三）個人與其配偶及未成年子女於交易前六年內未曾適用本款規定。
二、符合農業發展條例第三十七條及第三十八條之一規定得申請不課徵土地增值稅之土地。
三、被徵收或被徵收前先行協議價購之土地及其土地改良物。
四、尚未被徵收前移轉依都市計畫法指定之公共設施保留地。
前項第二款至第四款規定之土地、土地改良物，不適用第十四條之五規定；其有交易損失者，不適用第十四條之四第二項損失減除、第二十四條之五第三項損失減除及同條第四項後段自營利事業所得額中減除之規定。
但符合第一款規定者，其免稅所得額，以按第十四條之四第三項規定計算之餘額不超過四百萬元為限：
一、個人與其配偶及未成年子女符合下列各目規定之自住房屋、土地：
（一）個人或其配偶、未成年子女辦竣戶籍登記、持有並居住於該房屋連續滿六年。
（二）交易前六年內，無出租、供營業或執行業務使用。
（三）個人與其配偶及未成年子女於交易前六年內未曾適用本款規定。
二、符合農業發展條例第三十七條及第三十八條之一規定得申請不課徵土地增值稅之土地。
三、被徵收或被徵收前先行協議價購之土地及其土地改良物。
四、尚未被徵收前移轉依都市計畫法指定之公共設施保留地。
前項第二款至第四款規定之土地、土地改良物，不適用第十四條之五規定；其有交易損失者，不適用第十四條之四第二項損失減除、第二十四條之五第三項損失減除及同條第四項後段自營利事業所得額中減除之規定。