Deed Tax Act Article 14-1
Real estate held as trust property, when transferring ownership among the following parties in the trust relationship, shall be exempt from deed tax:1. Between the settlor and the trustee upon the establishment of the trust.2. Between the original trustee and the new trustee when there is a change in trustees during the existence of the trust relationship.3. Between the trustee and the beneficiary when the trust agreement specifies the settlor as the beneficiary of the trust property and the trust relationship is terminated.4. Between the trustee and the beneficiary upon the termination of the trust established by will.5. Between the settlor and the trustee when the trust act is not established, invalid, terminated or revoked.
中文原文 契稅條例第14-1條
不動產為信託財產者，於左列各款信託關係人間移轉所有權，不課徵契稅：
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、信託契約明定信託財產之受益人為委託人者，信託關係消滅時，受託人與受益人間。
四、因遺囑成立之信託，於信託關係消滅時，受託人與受益人間。
五、因信託行為不成立、無效、解除或撤銷，委託人與受託人間。
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、信託契約明定信託財產之受益人為委託人者，信託關係消滅時，受託人與受益人間。
四、因遺囑成立之信託，於信託關係消滅時，受託人與受益人間。
五、因信託行為不成立、無效、解除或撤銷，委託人與受託人間。