Clauses of the Real Estate Securitization Act Article 52
In case the trust land may not be returned to the trustor after the trust is terminated in accordance with the REAT contract, when transferring the rights of such land at the constitution of the trust act, the trustor shall be the taxpayer, subject to the land increment tax, inapplicable to Article 28-3 of the Land Tax Act.
中文原文 不動產證券化條例第52條
依不動產資產信託契約約定，信託土地於信託終止後毋須返還委託人者，於信託行為成立移轉土地所有權時，以委託人為納稅義務人，課徵土地增值稅，不適用土地稅法第二十八條之三規定。