Act for Development of Small and Medium Enterprises Article 34
Where a small or medium enterprise has moved, on account of any of the following causes, its factory or plant into an industrial zone, an industrial zone under an urban plan, or an industrial land designated in accordance with the act for Encouragement of Investment prior to the enforcement of this Act, the land value increment Tax payable on the sale or transfer of its original factory or plant site (land) shall be levied at the lowest tax rate:1.Where the original factory land does not meet with the zoning requirements upon implementation of the urban planning or zoning plan;2.Where the relocation of factory or plant is applied by the said small or medium enterprise and is approved by the competent authority due to the difficulties in making necessary improvement to meet with the requirements for pollution control, public safety or maintenance of natural landscape; and3.Where the relocation of factory or plant implemented under the initiative assistance of the government.Where the new factory land of a small or medium enterprise is transferred to anther party (or other partied) within three years after the factory relocation made under the preceding paragraph, the reduced portion of land value increment tax reduced while assessing such tax on the original factory land sold or transferred prior to the factory relocation shall be assessed supplementarily in accordance with the act.
中文原文 中小企業發展條例第34條
中小企業因左列原因之一，遷廠於工業區、都市計畫工業區或於本條例施行前依獎勵投資條例編定之工業用地，其原有工廠用地出售或移轉時，應繳之土地增值稅，按其最低級距稅率徵收：
一、工廠用地，因都市計畫或區域計畫之實施，而不合其分區使用規定者。
二、因防治污染、公共安全或維護自然景觀之需要，而有改善之困難，主動申請遷廠，並經主管機關核准者。
三、經政府主動輔導遷廠者。
依前項規定遷建工廠後三年內，將其工廠用地轉讓於他人者，其遷廠前出售或移轉之原有工廠用地所減徵之土地增值稅部分，應依法補徵之。
一、工廠用地，因都市計畫或區域計畫之實施，而不合其分區使用規定者。
二、因防治污染、公共安全或維護自然景觀之需要，而有改善之困難，主動申請遷廠，並經主管機關核准者。
三、經政府主動輔導遷廠者。
依前項規定遷建工廠後三年內，將其工廠用地轉讓於他人者，其遷廠前出售或移轉之原有工廠用地所減徵之土地增值稅部分，應依法補徵之。