Agricultural Finance Act Article 37-2
When the central authorities, in accordance with Paragraph 2, 3 of Article 36, Paragraph 2 of Article 37, or paragraph 1 of the preceding Article, order the Farmers’ and Fishermen’s Association to merge or convey the credit department, the ordered or receiving Associations or the Agricultural Bank of Taiwan shall, upon the registration of alteration, transfer or assignment of movables, intellectual property right and all other security interests of such Associations, apply for alteration, conveyance or assignment, of such Associations shall apply for the subparagraphs authority in accordance with the following regulations without any charge, together with documents issued by the central authorities about such merger and conveyance.1. Stamp taxes and deed taxes arising from such merger or conveyance shall be exempted.2. The conveyed securities shall not be charged tax arising from security transaction.3. Any and all conveyed goods or personal services shall not be charged to the extent of sales tax.4. In case that the Farmers’ and Fishermen’s Association is ordered to merge or convey its credit department and the land shall be transferred therefore together, the Association, after the present value of the land is examined and confirmed according to Land Tax Act, shall process with the registration for transferring the land ownership, and the payable land value increment tax may be deferred and paid upon its re-transferring by the Association or the Agricultural Bank of Taiwan. Upon bankruptcy or dissolution, the deferred land value increment tax shall be paid on a priority basis.5. Any land accepted by the Associations as stated above according to Article 76 of the Banking Act referred in Article 33 hereunder, the land shall be exempted from charging land value increment tax upon being transferred or conveyed to the Association or the Agricultural Bank of Taiwan.6. Any goodwill arising from such merger or conveyance shall, upon the declaration of the income tax will be amortized within fifteen (15) years.7. Expenses arising from such merger or conveyance shall, upon the declaration of the income tax will be recognized within ten (10) years.8. Losses arising from merger or sale of nonperforming loans shall, upon the declaration of the income tax will be recognized as losses within fifteen (15) years.When the Farmers’ and Fishermen’s association or the Agricultural Bank of Taiwan merges or receives the credit department stipulated in the preceding paragraph, the notification of transferring a credit may be made by way of public notice, and the debts may be accepted without recognition by the creditors. Article 297 and 301 of the Civil Code shall not be applicable.
中文原文 農業金融法第37-2條
中央主管機關依第三十六條第二項、第三項、第三十七條第二項或前條第一項規定，命令農、漁會合併或讓與信用部時，合併或受讓之農、漁會或全國農業金庫，於申請對被命令合併或讓與信用部之農、漁會所有不動產、應登記之動產、智慧財產權及各項擔保物權之變更、移轉或讓與等登記時，得憑中央主管機關命令合併或讓與之處分書等相關文件，逕向登記機關辦理登記，免繳納登記費用，並依下列各款規定辦理：
一、因合併或讓與而發生之印花稅及契稅，一律免徵。
二、其移轉之有價證券，免徵證券交易稅。
三、其移轉貨物或勞務，非屬營業稅之課徵範圍。
四、被合併或讓與信用部之農、漁會所有土地隨同移轉時，經依土地稅法審核確定其現值後，即予辦理土地所有權移轉登記，其應繳納之土地增值稅准予記存，由合併或受讓信用部之農、漁會或全國農業金庫於該項土地再移轉時一併繳納之；其破產或解散時，經記存之土地增值稅，應優先受償。
五、被合併或讓與信用部之農、漁會依第三十三條準用銀行法第七十六條規定承受之土地，因被合併或讓與而隨同移轉予合併或受讓信用部之農、漁會或全國農業金庫時，免徵土地增值稅。
六、因合併或讓與產生之商譽，於申報所得稅時，得於十五年內攤銷之。
七、因合併或讓與產生之費用，於申報所得稅時，得於十年內認列。
八、因合併或讓與出售不良債權所受之損失，於申報所得稅時，得於十五年內認列損失。
前項合併或受讓信用部之農、漁會或全國農業金庫，其債權讓與之通知得以公告方式代之，承擔債務時免經債權人之承認，不適用民法第二百九十七條及第三百零一條規定。
一、因合併或讓與而發生之印花稅及契稅，一律免徵。
二、其移轉之有價證券，免徵證券交易稅。
三、其移轉貨物或勞務，非屬營業稅之課徵範圍。
四、被合併或讓與信用部之農、漁會所有土地隨同移轉時，經依土地稅法審核確定其現值後，即予辦理土地所有權移轉登記，其應繳納之土地增值稅准予記存，由合併或受讓信用部之農、漁會或全國農業金庫於該項土地再移轉時一併繳納之；其破產或解散時，經記存之土地增值稅，應優先受償。
五、被合併或讓與信用部之農、漁會依第三十三條準用銀行法第七十六條規定承受之土地，因被合併或讓與而隨同移轉予合併或受讓信用部之農、漁會或全國農業金庫時，免徵土地增值稅。
六、因合併或讓與產生之商譽，於申報所得稅時，得於十五年內攤銷之。
七、因合併或讓與產生之費用，於申報所得稅時，得於十年內認列。
八、因合併或讓與出售不良債權所受之損失，於申報所得稅時，得於十五年內認列損失。
前項合併或受讓信用部之農、漁會或全國農業金庫，其債權讓與之通知得以公告方式代之，承擔債務時免經債權人之承認，不適用民法第二百九十七條及第三百零一條規定。