Private School Act Article 61
The land taxes, house tax, and customs duties on imported goods for private schools established by a school legal person shall be levied and exempted in accordance with the pertinent tax laws.Individuals or groups that donate to school legal persons or legal person-established private schools prior to the implementation of the amendments made on December 18, 2007 to the Act, or religious legal persons that donate for the establishment of religious schools, may be granted tax exemption or tax reduction in addition to any rewards allowed by law, in accordance with the pertinent tax laws.
中文原文 私立學校法第61條
學校法人所設私立學校之土地賦稅、房屋稅及進口貨物關稅之徵免，依有關稅法之規定辦理。
私人或團體對學校法人或本法中華民國九十六年十二月十八日修正之條文施行前之財團法人私立學校為捐贈者，或宗教法人捐贈設立宗教研修學院時，除依法予以獎勵外，並得依有關稅法之規定減免稅捐。
私人或團體對學校法人或本法中華民國九十六年十二月十八日修正之條文施行前之財團法人私立學校為捐贈者，或宗教法人捐贈設立宗教研修學院時，除依法予以獎勵外，並得依有關稅法之規定減免稅捐。