Public Assistance Act Article 5-2
The land types listed as follows shall not be included in household-owned fixed assets:1. Aboriginal reservation areas that have not yielded economic benefits yet.2. Land that has not yielded economic benefits that are reserved for infrastructure, and existing roads which could be used for public access.3. Land that has not yielded economic benefits that are for national safety use, environmental protection use, historical site reservation use in non-urban areas, graveyard use, and water conservancy.4. Land that has not yielded economic benefits that had been obtained in the division process after the dismissal of an ancestral worship association.5. Land that has not yielded economic benefits that are for agricultural, pastoral, and aquaculture uses in severe land subsidence areas.6. Land for agricultural, pastoral, aquaculture, and forestry uses that has not yielded economic benefits due to natural disaster.7. Addresses that have been announced as undergoing pollution remediation in accordance with the law. Exceptions may exist when the person producing the pollution is the owner of the polluted land.To recognize the land types mentioned above, each central industry competent authority shall coordinate with the central and regional competent authorities of this Act.
中文原文 社會救助法第5-2條
下列土地，經直轄市、縣（市）主管機關認定者，不列入家庭之不動產計算：
一、未產生經濟效益之原住民保留地。
二、未產生經濟效益之公共設施保留地及具公用地役關係之既成道路。
三、未產生經濟效益之非都市土地之國土保安用地、生態保護用地、古蹟保存用地、墳墓用地及水利用地。
四、祭祀公業解散後派下員由分割所得未產生經濟效益之土地。
五、未產生經濟效益之嚴重地層下陷區之農牧用地、養殖用地。
六、因天然災害致未產生經濟效益之農牧用地、養殖用地及林業用地。
七、依法公告為污染整治場址。
但土地所有人為污染行為人，不在此限。
前項各款土地之認定標準，由各中央目的事業主管機關會商本法中央及地方主管機關定之。
一、未產生經濟效益之原住民保留地。
二、未產生經濟效益之公共設施保留地及具公用地役關係之既成道路。
三、未產生經濟效益之非都市土地之國土保安用地、生態保護用地、古蹟保存用地、墳墓用地及水利用地。
四、祭祀公業解散後派下員由分割所得未產生經濟效益之土地。
五、未產生經濟效益之嚴重地層下陷區之農牧用地、養殖用地。
六、因天然災害致未產生經濟效益之農牧用地、養殖用地及林業用地。
七、依法公告為污染整治場址。
但土地所有人為污染行為人，不在此限。
前項各款土地之認定標準，由各中央目的事業主管機關會商本法中央及地方主管機關定之。