Regulations for Exchange Between National Non-public Use Real Estate and Other Real Estate Article 14
All necessary taxes and fees incurred in the exchange process under these Regulations shall be borne by each party according to the relevant laws and regulations.
中文原文 國有非公用不動產交換辦法第14條
依本辦法辦理交換所需各項稅費，由雙方依相關法令各自負擔。