Part I General Principles
This Act is enacted pursuant to Article 9 of the Land Act.
The Land Act and this Act shall be in force on the date this Act is promulgated.
Land administration matters handled by local governments prior to the implementation
of the Land Act shall be subject to the approval of the Central Land Administration.
If there is nonconformity, the Central Land Administration should order the local
government to make correction.
The categories under each type of land provided in Article 2 of the Land Act and
their symbols will be, at the county (city) level, proposed by the competent County
(City) Land Office to the Central Land Administration for approval following survey
of the local customary designations, and at the municipality level, determined by
the Municipal Land Office, and referred the matter to the Central Land Administration
The“certain limits”referred to in Subsections (1) ~ (4), Article 14 of the Land
Act will be delineated by the competent Municipal or County (City) Land Office in
conjunction with the competent authorities in charge of water resources.
When a state-owned enterprise has need for public land, the highest-level competent
authority in charge of the enterprise shall approve the area of land use and request
gratuitions appropriation of land from the competent municipal or county (city)
government, subject to the final approval of the Executive Yuan.
The limits on the maximum area of land provided in Article 28 of the Land Act shall
be prescribed respectively for residential land, agricultural land, and land for proposed
undertaking. For residential land, the maximum area shall be limited to ten (10)
acres; for agricultural land, the maximum area shall be limited to that where net
income derived therefrom is sufficient to support the livelihood of a family of ten;
for land for proposed undertaking, the maximum area shall be limited based on the
size of the undertaking.
When land bond is used for the purchase of private land at declared value pursuant
to Article 29 of the Land Act, the pay-off period for the land bond shall not exceed
five (5) years at maximum.
Part II Cadastration
The cadastral survey task which has been completed before the promulgation of
Land Act and conform to Article 44 of it, could be reported to the Central Land
Administration by municipal or county (city) government for acquiring the approval
of waiving re-transacting.
The period of application for registration publicly announced in accordance with
Article 48 of the Land Act shall be reported to the Central Land Administration for
For districts where land registration has been completed prior to the promulgation of
the Land Act and the new certificates of landownership have been issued within a
prescribed period of time following the promulgation of the Land Act, and for which,
a general register for the land has been established, it shall be deemed that the
locality has undertaken general registration of land in accordance with the Land Act.
In localities where cadastral survey has been conducted while land registration has
not been completed, but recordation has been approved with a permit issued, the
locality shall undertake general registration of land as required and certificates of
landownership shall be issued. However the certificate fee and registration fee
charged shall deduct fees already collected at the time of permit issue.
In localities where general registration of land is carried out in accordance with the
Land Act, the formality of court registration of real property shall cease forthwith
from the date on which general registration begins. Lands that have completed real
property registration with a court, shall be registered by the land registry without
Article 14 (deleted)
The period of public announcement undertaken in accordance with Article 55 or
Article 57 of the Land Act shall be determined by the competent Municipal or County
(City) Land Office, subject to the approval of the Central Land Administration.
During the period for undertaking general registration of land, untaxed title deeds
without official seals shall be given a grace period for tax filing and exempt from
The format and size of land registration form and book shall be determined by the
Central Land Administration.
When the general register of land is lost, the land registry shall produce a new one
based on the relevant information and maintain the original order and arrangement
in the new register.
A new general register produced in accordance with the preceding paragraph shall
be publicly announced and made available for public viewing for thirty (30) days
with the registrants notified. The situation regarding the reproduction of general
register shall also be reported to the Central Land Administration for reference.
The levy of land registration fee and certificate fee will not be suspended when
disagreement on standard land value arises. However such fees shall be corrected
accordingly once the standard land value is determined according to law.
When blocks of farmland in a topographically undulated area are over fragmented,
such blocks with the same category number in all adjoining areas under the same
landowner may be consolidated into one plot with the shape of each block surveyed
and drawn in the plot cadastral map. However the registration of such farmland
shall be completed by the plot.
Two or more plots of land that have other rights of different types created, or have
the registration of attachment, provisional appropriation, provisional disposition, or
bankruptcy under court order may not be consolidated.
Part III Land Use
After the classification of land use pursuant to Article 84 of the Land Act has been
publicly announced, the Municipal or County (City) Governments shall notify
landowners respectively and report to the Central Land Administration for reference.
The minimum units for land use prescribed pursuant to Article 31 of the Land Act
and the size of collective farm prescribed pursuant to Article 86 of the Land Act
shall be reported to the Central Land Administration for approval.
For land purchased by the Government at its declared value pursuant to Article 89
of the Land Act, payment therefore may be effected in installment. However the
pay-off period shall not exceed five (5) years at maximum.
The formulation of urban planning project and subsequent changes thereto shall
be reported to the Central Land Administration for approval.
Districts in a newly created city that are open for development area by area shall
be set out in urban planning project. The timeline for development in phases will be
determined by the competent Municipal or County (City) Government in view of
local needs, subject to the approval of the Central Land Administration.
With respect to the “total declared value of the land and the buildings thereon”
referred to in Article 97 of the Land Act, the declared value of land shall be the
statutory value of land, and the declared value of buildings thereon shall be the
value assessed by the competent Municipal or County (City) Land Office.
In localities where farm rent is paid with farm products farm products in lieu of cash
by local custom, the discount values of the farm products for rent payment purpose
shall be determined by the competent Municipal or County (City) Land Office based
on the average local market values of the products in the last two years.
Where land value has been reassessed, the values of the farm crops shall be adjusted
in view of the actual changes.
The provisions in Subsections (1), (2), (6) and (7) of Article 114 of the Land Act
shall, mutatis mutandis, apply to fixed-term farm lease contracts.
When lessee claims repayment from lessor for special improvements made on the
farmland pursuant to Article 120 of the Land Act, the value of part of the special
improvements which has not lost its utility may be assessed by the competent
Municipal or County (City) Land Office.
The decisions on the reduction or remission of farm rent made pursuant to Article
123 of the Land Act shall be subject to the approval of the Central Land Administration.
The provisions of Articles 115, 122 and 123 shall, mutatis mutandis, apply to lands
subject to perpetual lease (yungtien).
The plan for use of uncultivated land in different localities shall be determined by
the Municipal or County (City) Government and reported to the Central Land
Administration and the Central Reclamation Agency for examination. However for
uncultivated land exceeding 100,000 acres in area, the Central Land Administration
and the Central Reclamation Agency may determine the use plan together with the
Municipal or County (City) Government.
When settlers on uncultivated land acquire ownership of the land upon which the
reclamation work is completed, the use management, transfer, and inheritance of
such land shall ,mutatis mutandis, apply to the provisions of the Land Act and this
Act regarding owner-cultivator.
Land consolidation in cities and municipalities shall be subject to the approval of
the Central Land Administration.
Farmland consolidation plans shall be determined by the competent Municipal or
County (City) Government in view of the agricultural technique and local needs
and reported to the Central Land Administration for examination.
The values of lands within a consolidation zone, if not yet declared, shall be
prescribed according to law prior to undertaking consolidation.
Part IV Land Tax
In localities where land values have been assessed according to law, the Municipal
or County (City) Government shall forthwith set the basic tax rate pursuant to Article
169 of the Land Act, set the initial points of land value subject to progressive rates
pursuant to Article 171 of the Land Act, set the multiples for vacant land tax pursuant
to Article 173 of the Land Act, set the multiples for uncultivated land tax pursuant to
Article 174 of the Land Act, set the amount of land value increment tax exemption
pursuant to Article 180 of the Land Act, and set the tax rate for constructional
improvements pursuant to Article 186 of the Land Act, and shall submit the collections
of land value tax, land value increment tax and tax on constructional improvements
through transfers to the Executive Yuan for approval.
Article 37 (deleted)
Article 38 (deleted)
Article 39 (deleted)
The rules for the assessment of land value and valuation of constructional improvements
with respect to valuation subjects, valuation approaches, valuation procedures, format
of valuation report and outsourcing of valuation work shall be prescribed by the
Central Land Administration.
For land purchased on the basis of standard land value pursuant to Articles 29, 33,
34, 89 or 157 of the Land Act, the improvements thereon shall be purchased
simultaneously based on their assessed value, unless the owners of such improvements
willingly relocate them elsewhere.
When it becomes necessary to change the basic rate of land value tax, initial points
of land value subject to progressive rates, multiples for vacant land tax, multiples
for uncultivated land tax, amount of land increment value tax exemption, or tax rate
for constructional improvements currently in force, the competent Municipal or
County (City) Government shall follow the procedure set forth in Article 36 of this
Act, and make public announcement of the changed rates before the start of a fiscal
The “land value tax leviable” referred in Article 173 and Article 174 of the Land
Act means the basic tax rate for vacant land and uncultivated land.
Article 44 (deleted)
The standards and procedures for reduction and exemption of land tax shall be
prescribed by the Central Land Administration and the Central Finance Authority
in the form of rules.
When tax-exempt land becomes taxable land, land tax shall be levied starting from
the following year.
When taxable land becomes tax-exempt land, the land tax shall be remitted starting
from the year the tax-exempt status is granted. However if the land has not been
used on the basis of the reason for granting tax-exempt status, the land tax thereon
shall not be remitted.
Part V Land Expropriation
To the extent that the purpose of land expropriation is not impeded, land expropriation
shall be undertaken in a manner that will cause the least loss to the locality and shall
avoid choosing farmland whenever possible.
The land expropriation plan provided in Article 224 of the Land Act shall contain
the following particulars:
1.The reasons for expropriating the land.
2.The scope and area of land under expropriation.
3.The nature of the proposed undertaking.
4.The legal basis for the proposed undertaking project.
5.Land under incident expropriation or zone expropriation and area thereof.
6.The condition of land improvements.
7.The current use conditions of the land and the names and domiciles of the users.
8.The use condition of adjoining lands and improvements thereon.
9.Are there scenic sites or historical relics in the area of expropriation, and if yes,
note their current conditions and history.
10.Has there any agreement reached with the landowners, and if yes, note the
formalities and course of reaching such an agreement.
11.Names and domiciles of landowners or custodians.
12.The layout for use of lands under expropriation.
13.A brief description of the proposed undertaking and project design.
14.Total amount of compensation needed and its distribution.
15.Total amount of funds reserved and allocations thereof.
The map with explanatory notes for the land to be expropriated provided in Article
224 of the Land Act shall contain the following particulars:
1.The four boundaries of the expropriated land.
2.The boundaries of plots of land within the expropriated area and their use status.
3.The locations and names of adjacent streets and towns.
4.The locations of houses and other improvements within the expropriated area.
5.The scale of map.
The land expropriation plan, map for land to be expropriated and the map of proposed
land use planning provided in Article 224 of the Land Act shall be prepared in triplicate
respectively and submitted to the approval authorities.
The map of proposed land use planning provided in Article 224 of the Land Act
shall mean construction site drawings in the case of a public undertaking project;
urban planning drawings in the case of development of an urban area; and
consolidation plan drawings in case of land consolidation.
After completing the payment of compensation for expropriated land, the Municipal
or County (City) Land Office shall report the whole undertaking to the Central Land
Administration for approval and recordation.
The public announcements made in accordance with Article 227 of the Land Act
shall contain the following particulars:
1. Name of the land use applicant.
2. The type of undertaking project.
3. Detailed areas of land expropriated.
4. The amount of compensation for land expropriated.
The public announcement in the preceding paragraph shall be affixed with the map
of lands under expropriation and posted at the entrance of the Municipal or County
(City) Land Office, and at where the lands under expropriation are located.
The notices made in accordance with Article 227 of the Land Act shall follow the
1.Where the expropriated land is registered, a written notice shall be sent according
to the names and domiciles of the landowners and holders of other rights thereon
as recorded in the general land register.
2.Where the expropriated land is not registered, a notice shall be posted on a local
daily newspaper for seven (7) days.
The period of reservation for expropriation starts counting from the date of relevant
The calculation and payment of compensation for expropriated land shall be carried
out by the competent Municipal or County (City) Land Office under the commission
of land use applicant.
The liabilities borne by the expropriated land shall be settled by the competent
Municipal or County (City) Land Office at the time of dispensing compensation
payment, and the remaining payment will be turned over to the landowner.
Land value at the last transfer provided in Subsection (2), Article 239 of the Land
Act shall be based on the registered value.
When relocating ownerless graves according to Paragraph 2, Article 246 of the
Land Act, a public announcement shall be made ten (10) days prior to the relocation
for a period of at least seven (7) days.