Agricultural Development Act Article 39
The applicants applying for land value incremental tax exemption, or the exemptions of estate duty, bestow tax and farmland tax pursuant to the preceding two articles, shall submit the certificate of agricultural use of agricultural land to the tax revenues.The regulations with respect to the acknowledgement standard of taking- agricultural land for agricultural use, the certificate of agriculture use of agricultural land as stated in the preceding paragraph, issuance procedures and other requirements shall be formulated by the central competent authority in concert with other authorities concerned.
中文原文 農業發展條例第39條
依前二條規定申請不課徵土地增值稅或免徵遺產稅、贈與稅、田賦者，應檢具農業用地作農業使用證明書，向該管稅捐稽徵機關辦理。
農業用地作農業使用之認定標準，前項之農業用地作農業使用證明書之申請、核發程序及其他應遵行事項之辦法，由中央主管機關會商有關機關定之。
農業用地作農業使用之認定標準，前項之農業用地作農業使用證明書之申請、核發程序及其他應遵行事項之辦法，由中央主管機關會商有關機關定之。