Medical Care Act Article 38
This English translation was last updated on 2023-06-28, but the Chinese text was amended on 2026-09-23. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Personal contributions or contributions by organizations to medical care corporate shall be tax-deductible in accordance with related tax laws. The deduction or exemption of income tax, land tax, or house tax for medical care corporate shall be conducted in accordance with the provisions of tax related laws. Private medical care institutions established prior to the implementation of the amendment of the Act, which change to juridical person in medical care within three Years of implementation, and transfer original medical lands to juridical person in medical care for continued use without cost, shall be exempt from added value land tax. However, in the case the land is transferred again to a third party, added value land tax shall be collected according to the total added value from the original land value of previous or current transfer.
中文原文 醫療法第38條
私人及團體對於醫療財團法人之捐贈，得依有關稅法之規定減免稅賦。
醫療財團法人所得稅、土地稅及房屋稅之減免，依有關稅法之規定辦理。
本法修正施行前已設立之私立醫療機構，於本法修正施行後三年內改設為醫療法人，將原供醫療使用之土地無償移轉該醫療法人續作原來之使用者，不課徵土地增值稅。
但於再次移轉第三人時，以該土地無償移轉前之原規定地價或前次移轉現值為原地價，計算漲價總數額，課徵土地增值稅。
醫療財團法人所得稅、土地稅及房屋稅之減免，依有關稅法之規定辦理。
本法修正施行前已設立之私立醫療機構，於本法修正施行後三年內改設為醫療法人，將原供醫療使用之土地無償移轉該醫療法人續作原來之使用者，不課徵土地增值稅。
但於再次移轉第三人時，以該土地無償移轉前之原規定地價或前次移轉現值為原地價，計算漲價總數額，課徵土地增值稅。