Deed Tax Act Article 2
Anyone who acquires ownership of real estate through purchase, setting the right of Dien, exchange, bestowal or donation, partition, or possession, shall file tax return and pay deed tax. However, land in areas where land value increment tax is levied is exempt from deed tax.
中文原文 契稅條例第2條
不動產之買賣、承典、交換、贈與、分割或因占有而取得所有權者，均應申報繳納契稅。
但在開徵土地增值稅區域之土地，免徵契稅。
但在開徵土地增值稅區域之土地，免徵契稅。