Deed Tax Act Article 6
Deed tax for exchange shall be assessed based on the valuation determined by the exchangers, and tax shall be filed and paid for each respective portion received.In the event that there is a value difference paid in the exchange, such value difference shall be subject to tax at the rate applicable to the deed tax for sale.
中文原文 契稅條例第6條
交換契稅，應由交換人估價立契，各就承受部分申報納稅。
前項交換有給付差額價款者，其差額價款，應依買賣契稅稅率課徵。
前項交換有給付差額價款者，其差額價款，應依買賣契稅稅率課徵。