Agricultural Development Act Article 38-1
The building site in the urban area, no matter when it has been converted from agricultural land by law, can be applied for exemption of the land value incremental tax or estate duty or bestow tax according to the Article 37, paragraph 1 and Article 38, paragraph 1 or 2. The applicants applying for the tax exemption as mentioned above have to submit 2 documents which are issued by urban planning and agricultural departments separately to tax revenue. The document, which is issued by the urban planning department, has to recognize fitting for one of the condition mentioned below, and the other one, which is issued by agricultural department, has to certificate of being in agricultural use.1.Due to the detail plan has not been completed the building site can not be used as it has been planed.2.Although the detail plan has been completed, concerning stipulations limit its development by ways of land consolidation or zoned expropriation, the building site still can not be used as it has been planed before the plans of land consolidation or zoned expropriation are put into practice.Agricultural land which has been converted into not agricultural use before August 3rd 1983 can be applied for exemption of land value incremental tax according to the preceding paragraph under the situation of local government’s agreement.
中文原文 農業發展條例第38-1條
農業用地經依法律變更為非農業用地，不論其為何時變更，經都市計畫主管機關認定符合下列各款情形之一，並取得農業主管機關核發該土地作農業使用證明書者，得分別檢具由都市計畫及農業主管機關所出具文件，向主管稽徵機關申請適用第三十七條第一項、第三十八條第一項或第二項規定，不課徵土地增值稅或免徵遺產稅、贈與稅或田賦：
一、依法應完成之細部計畫尚未完成，未能准許依變更後計畫用途使用者。
二、已發布細部計畫地區，都市計畫書規定應實施市地重劃或區段徵收，於公告實施市地重劃或區段徵收計畫前，未依變更後之計畫用途申請建築使用者。
本條例中華民國七十二年八月三日修正生效前已變更為非農業用地，經直轄市、縣（市）政府視都市計畫實施進度及地區發展趨勢等情況同意者，得依前項規定申請不課徵土地增值稅。
一、依法應完成之細部計畫尚未完成，未能准許依變更後計畫用途使用者。
二、已發布細部計畫地區，都市計畫書規定應實施市地重劃或區段徵收，於公告實施市地重劃或區段徵收計畫前，未依變更後之計畫用途申請建築使用者。
本條例中華民國七十二年八月三日修正生效前已變更為非農業用地，經直轄市、縣（市）政府視都市計畫實施進度及地區發展趨勢等情況同意者，得依前項規定申請不課徵土地增值稅。