Agricultural Development Act Article 41
In the event of family farms purchasing or exchanging arable lands at the same or an adjacent site to expand the operation area or to facilitate agricultural operations, provided that the total area of the land of the acquired plus the surface area of the original arable land is less than five hectares, the additional part of land shall be exempted from farmland tax for five years. With respect to the funds required for the purchase of the land or for necessary compensation in cash, the competent authority shall assist in applying for a 20-year loan.
中文原文 農業發展條例第41條
家庭農場為擴大經營面積或便利農業經營，在同一地段或毗鄰地段購置或交換耕地時，於取得後連同原有耕地之總面積在五公頃以下者，其新增部分，免徵田賦五年；所需購地或需以現金補償之資金，由主管機關協助辦理二十年貸款。