Act for Development of Small and Medium Enterprises Article 33
Where an investor provides a parcel of land in an industrial zone as his capital investment in a small or medium enterprise, and the said medium or small enterprise agrees to allow the investor to furnish the stock(s) of the said small or medium enterprise acquired by the said investor as the security for his payment of taxes, then the land value increment tax payable by the said investor may be paid in five equal installments in five consecutive years from the year in which the said parcel of land is committed to the investment.The land to be invested under the preceding paragraph shall be used only by the said small or medium enterprise for its own. If the land is not used by the said small or medium enterprise for its own or is transferred to any other person, the outstanding land value increment tax shall be paid, in a lump sum, by the investor.
中文原文 中小企業發展條例第33條
以工業區土地作價投資於中小企業者，經該中小企業同意，以該中小企業所取得之該中小企業之股票作為納稅擔保，投資人應繳納之土地增值稅，得自該項土地投資之年分起，分五年平均繳納。
前項投資之土地，以供該中小企業自用者為限；如非供自用或再轉讓時，其未繳之土地增值稅，應由投資人一次繳清。
前項投資之土地，以供該中小企業自用者為限；如非供自用或再轉讓時，其未繳之土地增值稅，應由投資人一次繳清。