Deed Tax Act Article 23
For the registration of ownership related to the sale, setting Dien right, exchange, bestowal or donation, partition, or occupation of real estate, the land administration authority shall require the submission of the deed tax receipt, tax exemption certificate, or consent for transfer certificate to process the registration of the transfer of the title right.
中文原文 契稅條例第23條
凡因不動產之買賣、承典、交換、贈與、分割及占有而辦理所有權登記者，地政機關應憑繳納契稅收據、免稅證明書或同意移轉證明書，辦理權利變更登記。