Agricultural Development Act Article 38
The agricultural land in use for agricultural purposes thereon when taken by inheritors or legatees, the values of the said land and crops shall be exempted from estate duty and exempted from farmland tax for ten years from the year of taking of the estate. The inheritors or legatees shall re-pay the tax which was exempted before if within five years from the date of inheritance or acceptance they do not continue engaging the land for agricultural purposes, and do not restore agricultural uses of the land within the period of limitation as stipulated by the authorities concerned, or have restored the land for agricultural use within the period of limitation as stipulated by the authorities concerned but are found later used for other purposes again. It is however inapplicable upon the death of the inheritors or legatees, or the expropriation or changing of the land in accordance with the laws.In the event that the agricultural land in use for agricultural purposes thereon are given to the inheritors as gifts pursuant to Article 1138 of the Civil Code, the values of the said land and crops shall be exempted from bestow tax and exempted from farmland tax for ten years from the year of acceptance of the estate. The donees shall re-pay the tax which was exempted before if within five years from the date of acceptance they do not continue engaging the land for agricultural purposes and do not restore agricultural uses of the land within the period of limitation as stipulated by the authorities concerned, or have restored the land for agricultural use within the period of limitation as stipulated by the authorities concerned but are found later used for other purposes again. Such a rule is inapplicable upon the death of the donees, or the expropriation or changing of the land in accordance with the laws.In the event pursuant to the first paragraph where there are more than one inheritor who all agree to have one inheritor to inherit the land and compensate other inheritors in cash, the competent authorities shall assist with the application of a 20-year land loan.
中文原文 農業發展條例第38條
作農業使用之農業用地及其地上農作物，由繼承人或受遺贈人承受者，其土地及地上農作物之價值，免徵遺產稅，並自承受之年起，免徵田賦十年。
承受人自承受之日起五年內，未將該土地繼續作農業使用且未在有關機關所令期限內恢復作農業使用，或雖在有關機關所令期限內已恢復作農業使用而再有未作農業使用情事者，應追繳應納稅賦。
但如因該承受人死亡、該承受土地被徵收或依法變更為非農業用地者，不在此限。
作農業使用之農業用地及其地上農作物，贈與民法第一千一百三十八條所定繼承人者，其土地及地上農作物之價值，免徵贈與稅，並自受贈之年起，免徵田賦十年。
受贈人自受贈之日起五年內，未將該土地繼續作農業使用且未在有關機關所令期限內恢復作農業使用，或雖在有關機關所令期限內已恢復作農業使用而再有未作農業使用情事者，應追繳應納稅賦。
但如因該受贈人死亡、該受贈土地被徵收或依法變更為非農業用地者，不在此限。
第一項繼承人有數人，協議由一人繼承土地而需以現金補償其他繼承人者，由主管機關協助辦理二十年土地貸款。
承受人自承受之日起五年內，未將該土地繼續作農業使用且未在有關機關所令期限內恢復作農業使用，或雖在有關機關所令期限內已恢復作農業使用而再有未作農業使用情事者，應追繳應納稅賦。
但如因該承受人死亡、該承受土地被徵收或依法變更為非農業用地者，不在此限。
作農業使用之農業用地及其地上農作物，贈與民法第一千一百三十八條所定繼承人者，其土地及地上農作物之價值，免徵贈與稅，並自受贈之年起，免徵田賦十年。
受贈人自受贈之日起五年內，未將該土地繼續作農業使用且未在有關機關所令期限內恢復作農業使用，或雖在有關機關所令期限內已恢復作農業使用而再有未作農業使用情事者，應追繳應納稅賦。
但如因該受贈人死亡、該受贈土地被徵收或依法變更為非農業用地者，不在此限。
第一項繼承人有數人，協議由一人繼承土地而需以現金補償其他繼承人者，由主管機關協助辦理二十年土地貸款。