Clauses of the Real Estate Securitization Act Article 51
When a REIT or REAT employs land as the trust property and the underlying asset to publicly offer or privately place Beneficial Securities, the Trustee shall be the taxpayer for the land value tax of such land during the existence of the trust relationship. The calculation of the tax payable shall be based on all trust land of such trust plan within the same municipality or county (city) to jointly calculate the total amount of land value and in accordance with the tax rate as prescribed under Article 16 of the Land Tax Act to calculate land value tax payable.
中文原文 不動產證券化條例第51條
不動產投資信託或不動產資產信託以土地為信託財產，並以其為標的募集或私募受益證券者，該土地之地價稅，於信託關係存續中，以受託機構為納稅義務人。
其應納稅額之計算，就該信託計畫在同一直轄市或縣（市）轄區內之所有信託土地合併計算地價總額，依土地稅法第十六條規定稅率課徵地價稅。
其應納稅額之計算，就該信託計畫在同一直轄市或縣（市）轄區內之所有信託土地合併計算地價總額，依土地稅法第十六條規定稅率課徵地價稅。