Cultural Heritage Preservation Act Article 99

Monuments, archaeological sites, historic buildings, commemorative buildings, and the land upon which they are erected shall be exempted from house tax and land value tax.The house tax and land value tax imposed upon groups of buildings, historic sites, cultural landscapes, and the land upon which they are erected may be deducted up to 50 percent. The regulation related to scope, criteria, and procedures of such tax deduction shall be stipulated by the municipality directly under the jurisdiction of the central government, county or city competent authorities at the municipality level or the county/city level and be reported to the Ministry of Finance for recordation.