Act to Restore Victim's Rights Infringed by Illegal Acts of the State During the Period of Authoritarian Rule Article 12
Where a third party has set up or created leases, superficies, mortgages, dians or other rights on the target property in question and circumstances provided in Paragraph 3 of Article 11 are not present, the aforementioned rights of such a third party shall not be affected by the return of the target property in question.In a case of return of a piece of land in accordance with the provisions of Paragraph 1 of Article 11, the transfer of the title of the said piece of land shall be exempted from land value increment tax.
中文原文 威權統治時期國家不法行為被害者權利回復條例第12條
第三人於原財產上成立或設定租賃權、地上權、抵押權或典權等權利時，無前條第三項情形者，其權利不因原財產返還而受影響。
依前條第一項規定返還土地者，該返還時之移轉免徵土地增值稅。
依前條第一項規定返還土地者，該返還時之移轉免徵土地增值稅。