Industrial Innovation Statute Article 48

This English translation was last updated on 2025-05-07, but the Chinese text was amended on 2026-09-30. Later amendments may not be reflected in the translation — please refer to the Chinese text.

With respect to an industrial park developed by the central competent authority or a special municipality or county (city) competent authority, with the exception of land for communities that is allocated for sale, when selling all other land and buildings, the purchaser shall pay the development and management fund in an amount equivalent to one percent of the purchase price to the industrial park development and management fund established by the competent authority.Prior to the registration of transfer of ownership in accordance with Subparagraph 2, Paragraph 2 of the preceding article, the commissioned state-owned or private sector enterprise shall pay the industrial park development and management fund in an amount equivalent to one percent of the reasonable price.
中文原文 產業創新條例第48條
中央主管機關或直轄市、縣(市)主管機關開發之產業園區,除配售之社區用地外,其土地或建築物出售時,承購人應按承購價額百分之一繳交開發管理基金予開發產業園區之各該主管機關設置之產業園區開發管理基金。
依前條第二項第二款規定辦理囑託移轉登記前,受託之公民營事業應按合理價格百分之一繳交產業園區開發管理基金。

English translation for reference only; the Chinese text prevails. Not legal advice.