Water Supply Act Article 12-1
The land value increment tax, gift tax and estate tax imposed on land located in a water quality and quantity protection area that is designated as a water sources district under the urban planning procedure shall be reduced or exempted based on the extent of restriction placed on the use of land.The districts and criteria that are applicable to reduction or exemption pursuant to Paragraph 1 hereof shall be stipulated by the central authority-in-charge together with the Ministry of Finance, the Ministry of the Interior, and the Council of Indigenous Peoples, and approved by the Executive Yuan.
中文原文 自來水法第12-1條
水質水量保護區依都市計畫程序劃定為水源特定區者，其土地應視限制程度減免土地增值稅、贈與稅及遺產稅。
前項土地減免賦稅區域及標準，由中央主管機關會同財政部、內政部及原住民族委員會擬訂，報請行政院核定。
前項土地減免賦稅區域及標準，由中央主管機關會同財政部、內政部及原住民族委員會擬訂，報請行政院核定。