土地法

This provision defines “land” for this Act as “水陸及天然富源”.

Land in the territory is public property, but land lawfully acquired by the people becomes private land; if private land ownership ends, the land becomes state-owned land.

出租人原則上不得收回房屋，除非符合列舉情形之一。

房屋租用有爭議時，主管的直轄市或縣（市）地政機關可以先行調處；如果不服調處結果，可以向司法機關請求處理。

出租人和承租人應在契約訂立後二個月內，向管轄的直轄市或縣（市）地政機關聲請地上權登記。

房屋基地的出租人原則上不得收回基地，但在列出的五種情況下例外。

基地或房屋出售時，特定人有依同樣條件優先購買的權利；出賣人未通知時，後續契約不得對抗該權利人。

The rules in Articles 97, 99, and 101 also apply to houses built on leased land bases.

This provision defines “耕地租用” as using someone else’s farmland for self-cultivation in return for rent, and says cultivation includes fishing and livestock raising.

出租人出賣或出典耕地時，承租人有依同樣條件優先承買或承典的權利。

承租人不得將耕地全部或一部轉租給他人。

If a fixed-term lease of farmland expires and the tenant keeps cultivating, the contract is treated as continuing for an indefinite term, unless the landlord takes back the land for self-cultivation.

Rights created other than land ownership are governed by the Civil Code.

地租不得超過地價百分之八；超過者，應調整為地價百分之八。

承租人可以依習慣用農作物繳納耕地地租。

耕地出租人不得預收地租；但若依習慣以現金作為耕地租用擔保，金額不得超過一年應繳租額的四分之一。

承租人若不能按期付清地租而改付部分，出租人不得拒收；出租人收受部分地租，不表示承諾減租。

An indefinite farmland lease may be terminated only for the listed reasons.

承租人若要放棄耕作權利，應在三個月前以意思表示通知出租人；若非因不可抗力而連續一年不耕作，則視為放棄該權利。

If the landlord terminates the contract under Article 114(3) or (5), the landlord must notify the tenant one year in advance.

收回自耕的耕地如果再出租，原承租人有優先承租權；若在收回日起未滿一年就再出租，原承租人可按原租用條件承租。

出租人不得就承租人耕作上必需的農具、牲畜、肥料及農產物行使留置權。

承租人可以自行進行耕地特別改良，但必須立即通知出租人特別改良費的數額。

私有土地因天然變遷成為湖澤或可通運水道時，所有權視為消滅；若土地回復原狀且原所有權人證明其原有者，所有權可回復。

在特定契約終止返還耕地時，承租人可以向出租人請求償還已支出的耕地特別改良費，但限於未失效能部分的價值。

耕地出租人在依租約提供耕畜、種子、肥料或其他生產用具給承租人時，可以在地租外另收報酬，但不得超過供給物價值年息百分之十；民法第462條、第463條另有規定者除外。

耕地租用引發業佃爭議時，地方地政機關可以進行調處；不服調處的人，也可以向司法機關請求處理。

直轄市或縣（市）政府在遇有荒歉時，可以依當地當年收穫情況決定減租或免租，但須先取得民意機關同意。

For land with a perpetual tenancy right, Articles 107 to 113 and 121 apply by reference.

該管直轄市或縣（市）地政機關應在一定期間內完成公有荒地的勘測，並制定其使用計畫。

對適合耕作的公有荒地，除政府保留使用者外，地方地政機關要會同主管農林機關劃定墾區、規定墾地單位，並定期招墾。

被依第八十九條由直轄市或縣（市）政府照價收買的私有荒地，應在興辦水利、改良土壤後，再行招墾。

Public wasteland cultivators must be Republic of China nationals.

Public wasteland cultivators are of two types: self-cultivating farm households and agricultural production cooperatives.

When lakes, navigable waterways, or their banks naturally increase because water flow changes, the adjoining land owner has a priority right to acquire the ownership or use benefit under the law.

承墾荒地時，每戶限一個墾地單位；農業合作社承領的墾地單位數，不得多於其所含自耕農戶數。

承墾人領到承墾證書後，應在一年內開始實施開墾工作；完成開墾的期限由主管農林機關規定。

承墾人未在規定的墾竣期限內完成墾竣時，承墾證書可被撤銷；如因不可抗力無法按期完成，得請求主管農林機關酌予展延。

承墾人自墾竣日起取得耕作權，應立即向管轄地政機關申請登記；續耕滿十年後，還可無償取得土地所有權。

If public wasteland cannot be reclaimed by non-farm households or agricultural production cooperatives, a reclamation agency may be set up to handle it.

直轄市或縣（市）地政機關在上級機關核准後，得在管轄區內劃定重劃地區並施行土地重劃。

After land readjustment, land should be allocated back to the original owners based on the original area or land value; if that is not practical, compensation may be substituted.

If a parcel is too small and its total area is below the minimum unit set in Article 31, it may be disposed of or merged under land readjustment.

In a redevelopment area, public-use land such as parks, roads, embankments, and canals may be changed or abolished under land readjustment.

土地重劃後，土地所有權人之間應就彼此損益互相補償；供道路或其他公共使用的土地，其地價由政府補償。

Certain listed lands may not be privately owned, and privately owned land of that kind may be expropriated according to law.

公告後30日內，若符合門檻的相關土地所有權人表示反對，直轄市或縣（市）地政機關應立即報請上級機關核定。

在符合持分與人數門檻時，重劃區內土地所有權人可以共同請求土地重劃，並由直轄市或縣（市）地政機關核准。

新設都市內的土地重劃，應在分區開放前完成。

土地及其改良物，除依法免稅者外，依本法規定徵稅。

This provision says land tax is divided into two types: land value tax and land value increment tax.

The value of land and its improvements must be prescribed separately.

Land tax is classified as a local tax.

土地及其改良物原則上不得以任何名目被徵收或加附稅款；但為道路、堤防、溝渠或其他土地改良水陸工程所需費用，得依法徵收工程受益費。

Land owners’ declared land value under this Act is the statutory land value.

This provision lists the steps for land value reporting: the local land authority determines the standard land value, the owner files the report, and a land value register is prepared.

Minerals attached to land do not become private property just because the land is acquired.

Land value surveys should sample recent land market prices or income prices as the basis for assessing standard land value.

依前條調查結果，將符合條件的土地劃分為地價等級，並以抽查市價或收益價格的平均數或中數作為各等級的平均地價。

The competent municipal or county land administration authority must report the average land value for each land-value level to the competent municipal or county government, which then announces it as the standard land value.

標準地價的公布，必須在開始土地總登記前，並按區辦理。

土地所有權人若認為標準地價不當，且取得區內同等級土地所有權人過半數同意，可在公布後30日內向直轄市或縣（市）政府提出異議；政府受理後，應立即送標準地價評議委員會評議。

中央地政機關制定標準地價評議委員會的組織規程；委員中應有地方民意機關代表參加。

土地所有權人聲請登記所有權時，必須同時申報地價，且申報調整幅度不得超過標準地價的20%。

土地所有權人在認為標準地價過高、且不能依前條申報時，可以請求管轄的直轄市或縣（市）政府依標準地價收買其土地。

If a land owner applies for registration and does not simultaneously declare the land value, the standard land value is treated as the statutory land value.

直轄市或縣（市）在地價申報完成後，應立即編造地價冊及總歸戶冊，並送交主管財政機關。

If a private land transfer, encumbrance, or lease would harm basic national policy, the central land authority may ask the Executive Yuan to stop it.

Land value may be re-determined after five years, or after one year if it has risen or fallen by 50% or more from the original standard land value.

主管的直轄市或縣（市）地政機關在規定地價時，應同時估定建築改良物的價值。

建築改良物的價值，原則上以同樣改良物在估價時重建所需費用為準，但要扣除因時間經過造成的損耗。

When re-estimating value, added improvements to an original building improvement are counted together, but repairs made just to maintain the building improvement’s current condition are not treated as added improvements.

直轄市或縣（市）地政機關要把改良物估計價值送交標準地價評議委員會評定，並報請該管政府公布為改良物法定價值，且要以書面通知所有權人。

前條受通知人如認為評定不當，可以在通知書到達後三十日內，向標準地價評議委員會聲請重新評定。

建築改良物的價值，可以在重新規定地價時一併重新估定。

地價稅按年徵收一次，必要時可以分兩期繳納。

地價稅依法定地價按累進稅率徵收。

Land value tax has a basic rate of 15 per mille of the statutory land value amount.

Foreigners may not transfer, encumber, or lease the listed types of land, but land obtained by inheritance is treated differently and must be sold to a national within three years after inheritance registration is completed.

Land owners are taxed on land value using a progressive rate once the land value exceeds the progressive starting amount.

直轄市或縣（市）政府要依自住自耕地必需面積、地價及當地經濟狀況，擬定前條的累進起點地價，並報請行政院核定。

地價稅原則上由所有權人繳納；如果土地設有典權，則由典權人繳納。

私有空地在經限期強制使用後仍逾期未使用的，應在依法使用前加徵空地稅；該稅額不得低於應繳地價稅的三倍，也不得高於十倍。

Private wasteland left unused after a deadline for compulsory use must be charged wasteland tax before lawful use, and the tax must fall between the land value tax and three times that amount.

（刪除）

Land value increment tax is collected based on the actual land value increment when land ownership is transferred, or after 10 years even without a transfer.

For project areas implemented under Article 147, land value increment tax is collected after five years have passed since project completion.

This provision sets how to measure the land value increment amount in three situations: first transfer after declared land value, inheritance/gift transfer, and later transfers.

The term “original land value” means the land value from the previous article and from the prior transfer. If general prices change sharply, the municipal or county finance authority must recalculate it using the local price index and get consent from the local representative body.

外國人在中華民國取得或設定土地權利，限於對等互惠的情形。

The actual land value increment amount is the total land value increment amount minus the tax-exempt amount.

土地增值稅依土地增值幅度分級課徵不同比率。

土地所有權移轉時，增值稅的負擔對象依移轉原因而不同：買賣時向出賣人徵收；繼承或贈與時向繼承人或受贈人徵收。

土地在特定年限屆滿且未移轉時，增值稅向土地所有權人徵收；如設有典權，該稅也可向典權人徵收，且土地回贖時出典人應無息償還。

The land value increment amount must be reduced by the capital the land owner used to improve the land and by any engineering benefit fee already paid.

Building improvements are taxed annually based on their assessed value, and the tax rate cannot exceed 10 per mille.

建築改良物稅在徵收地價稅時一併徵收，並適用第172條規定。

If a building improvement is used as a self-occupied dwelling, it is exempt from tax.

農作改良物不得徵稅。

If land value per mu is under 500 yuan, the associated building improvements are exempt from tax.

外國人為自用、投資或公益目的，可以取得特定用途的土地，但土地面積和所在地點要受地方政府依法限制。

Land improvement tax is a local tax.

公有土地和公有建築改良物免徵土地稅及改良物稅，但若供公營事業使用或不作公共使用，則不適用這項免稅。

Certain private land used for listed public or nonprofit purposes may be exempted from tax or have tax reduced, if approved through the Ministry of Finance and central land authority and then approved by the Executive Yuan.

在地方發生災難或為調整社會經濟狀況時，經核准後，可對關係區內的土地免稅或減稅。

因保留徵收或依法不能使用的土地，原則上免稅；但如果在保留徵收期間仍可維持原來用途，則不適用這項免稅。

符合條件的土地可免徵地價稅。

If ownership transfers because of land expropriation or land readjustment, land value increment tax is not levied.

農人的自耕地或自住地，在十年屆滿且沒有移轉時，不征收土地增值稅。

農地因農人施用勞力與資本而使地價上漲時，不征收土地增值稅。

If the reason for a land tax reduction or exemption changes or ends, tax collection must continue.

Land is divided by use into four categories: building land, direct production land, traffic and water-conservancy land, and other land.

外國人依前條取得土地時，通常要先備文件向直轄市或縣（市）政府申請核准；若屬特定第八款取得，還要先取得中央目的事業主管機關同意。

地價稅逾期未繳的人，會按欠稅額按月被加徵不超過百分之二的罰鍰；未滿一個月也算一個月。

If land tax is in arrears for more than two years’ payable amount, the competent municipal or county finance authority may notify the land administration authority to have the tax land and its improvements auctioned by the judicial authority.

司法機關應在土地拍賣前三十日，以書面通知土地所有權人。

土地所有權人在接到前條通知後，若提供相當的繳稅擔保，司法機關得將拍賣延期；延期最長一年。

For land with unpaid taxes that generates income, the competent municipal or county finance authority may notify the land administration authority to collect that income and use it to offset the tax instead of auctioning the land.

If land value increment tax is not paid according to law, a fine is added under Article 200.

土地增值稅欠稅滿一年仍未繳清時，主管財政機關得通知地政機關，將土地及改良物部分或全部交由司法機關拍賣抵償欠稅。

建築改良物欠稅，適用本章關於地價稅欠稅的相關規定。

The State may expropriate private land for specified public needs under this law, but only within the minimum scope necessary for the undertaking.

政府機關為實施國家經濟政策時，得征收私有土地，但只能在法律有規定的範圍內進行。

This provision is marked deleted.

徵收土地時，應在可能範圍內避免影響名勝古蹟；若名勝古蹟已在被徵收土地區內，應在可能範圍內予以保存。

申請徵收土地時，需用土地人應證明其興辦事業已取得法令許可。

If land is expropriated for one of the listed purposes, it may be handled as zone expropriation.

For listed public-purpose projects, land may be reserved for later expropriation.

前條的保留徵收期間不得超過三年；如因舉辦前條第1款或第4款所列事業，可申請核定延長，但延長最多五年。

Certain land improvements must be expropriated with the land, unless one of the listed exceptions applies.

如果征收土地的使用影響到相鄰土地，導致不能照原來使用或降低原有使用效能，相鄰土地所有權人可以要求需用土地人給付相當補償；補償金額以相鄰土地因該影響而減少的地價為上限。

If the remaining part of expropriated land is too small or irregular to be used properly, the owner may ask the local land authority to expropriate it together.

Deleted provision.

原土地所有權人在符合特定情形時，可以在期限內向地政機關申請按徵收價額收回土地；另有條件下原土地所有權人或其繼承人享有優先購買權。

主管地政機關在徵收補償費發給完竣後，應每年通知並公告土地使用情形；符合條件時，原土地所有權人或其繼承人得在十年內申請收回土地。

（刪除）

Used business land generally may not be expropriated, unless expropriation is unavoidable for a more important business; a small partial taking that does not hinder the existing business may still be allowed.

被徵收土地的負擔款額，計算上不得超過該土地可得的補償金額，並由主管的直轄市或縣（市）地政機關在補償地價時一併清算結束。

徵收土地需由中央地政機關核准。

This provision is deleted.

需要徵收土地的人，必須先擬具詳細徵收計畫書，並附上徵收土地圖說及土地使用計畫圖，再依前二條規定分別提出核辦。

中央地政機關在核准徵收土地後，應將原案全部通知土地所在地的直轄市或縣（市）地政機關。

If two or more people apply to expropriate the same land, the decision is made based on the relative importance of the business involved; if the business is the same, it is based on the order of the applications.

直轄市或縣（市）地政機關收到中央地政機關通知核准徵收土地案後，應立即公告並通知土地所有權人及其他權利人。

已登記完成的被徵收土地，原則上以公告當日登記簿記載為準；未登記完成時，土地他項權利人應在公告期間內向地政機關聲請備案。

土地他項權利人如果沒有依前條規定聲請備案，就不會被視為被徵收土地應有的負擔。

This provision is deleted.

地方地政機關得在用地需求人請求下，為徵收土地進入公、私有土地進行調查或勘測；但進入建築物或設有圍障的土地前，須先通知所有權人或使用人。

需用土地人要等補償地價及其他補償費發給完畢後，才能進入被徵收土地內工作；但水利事業因公共安全急需時，不受此限制。

公告後，受徵收土地的權利人或使用人原則上不得移轉或設定負擔，也不得增加改良物；公告時已在工作中的，應立即停止。

征收土地的补偿地价和其他补偿费，应在公告期满后15日内发给；符合特定情形并经行政院核准时，可改用土地债券搭发补偿。

補償發給完竣後，直轄市或縣（市）地政機關得定期限，命土地權利人或使用人完成遷移。

被徵收土地的所有權人在補償費尚未發給完竣前，可以繼續使用該土地；補償發給完竣後，與該土地有關的權利義務終止，但第二百三十一條但書適用者除外。

徵收土地時的補償地價、補償費及遷移費，由該管直轄市或縣（市）地政機關規定；這些費用由需用土地人負擔，並交由該機關轉發。

直轄市或縣（市）地政機關在特定情形下，可以將補償地價及補償費提存。

直轄市或縣（市）地政機關在符合列舉情形之一時，可以代為遷移改良物，或一併徵收。

被徵收土地的補償地價，依土地是否已依法定地價、以及所有權是否曾移轉，分別按法定地價、最後移轉時地價，或由管轄地政機關估定。

外國人租賃或購買的土地，完成登記後，依法律規定享有權利並負擔義務。

Compensation for retained expropriated land is calculated using the land price at the time of expropriation.

土地改良物被徵收時，其補償費由該管直轄市或縣（市）地政機關會同有關機關估定。

For expropriated land agricultural improvements, compensation is valued by the crop’s mature yield if expropriation is within one year of maturity; if more than one year away, it is valued using planting and cultivation costs, together with current value.

（刪除）

If land expropriation causes improvements to be moved, a reasonable relocation fee should be provided.

If part of a land parcel is expropriated and an improvement on it must be fully relocated, the owner of that improvement may request the full relocation fee.

徵收土地時，無主墳墓要由需用土地人妥善遷移安葬，並把情形詳細記錄成冊，報請管轄的直轄市或縣市地政機關備案。

如果對第239條、第241條或第242條的估定有異議，該管直轄市或縣（市）地政機關應提交標準地價評議委員會評定。

直轄市或縣（市）政府處分其管有公有土地、設定負擔，或出租超過十年的，須先取得該管區內民意機關同意並經行政院核准。

各級政府機關需要使用公有土地時，應先與主管的直轄市或縣（市）政府協商，再報請行政院核准撥用。

直轄市或縣（市）政府必須把其管轄的公有土地收益編入各該政府預算。

Municipal and county governments may limit the maximum area of privately owned land, based on local conditions and land type/nature, but the limit must be approved by the central land authority.

當私有土地受前條限制時，主管直轄市或縣市政府可要求在一定期間內把額外土地分割出售；不照辦者，政府得依法徵收。

除法律另有規定外，本法由地政機關執行。

This provision is deleted.

This provision is marked deleted.

地方地政機關可就轄區內土地規定最小面積單位，並禁止再分割；但該規定須先經中央地政機關核准。

直轄市或縣（市）政府可以限制每一自耕農的耕地負債最高額，並應向中央地政機關備案。

This provision is deleted.

This provision is deleted.

共有土地或建築改良物的處分、變更、設定特定地上權利或負擔，原則上要過半數共有人且其應有部分合計過半數同意。

直轄市或縣（市）地政機關為處理不動產糾紛，應設置不動產糾紛調處委員會，並聘請相關人士擔任調處委員。

自耕農場的創設，另由法律規定。

除已依法律整理者外，地籍應依本法規定整理；其程序包括地籍測量及土地登記。

Land registration means registration of ownership and other rights in land and buildings. The central land authority sets the rules for what the registration must cover, its procedure, fees, data provision, required documents, and objection handling.

土地登記申請可以用委託書交由代理人辦理；土地登記專業代理人原則上要通過考試或檢覈。

‘Land general registration’ means registering all land in a special municipality or county (city) within a certain period.

土地登記由直轄市或縣（市）地政機關辦理；各該地政機關也可以在轄區內設立登記機關處理登記及相關事項。

This provision defines “public land” as national land, municipality-owned land, county/city-owned land, or township/town/city-owned land.

Land-cadastre reorganization is carried out by municipality or county, then divided into districts, sections, and parcels, numbered by parcel.

Second-class and third-class land are generally exempt from numbering registration, unless cadastral management requires it.

Land general registration may be handled in several registration districts, and the minimum size of those districts is set for municipalities and for counties/cities.

Registration made under this Act has absolute effect.

Cadastral surveying must be carried out in this order: triangulation, traverse or precision traverse measurement, control point measurement, parcel measurement, area calculation, and mapping.

在地籍測量時，土地所有權人必須設立界標，並永久保存界標；中央地政機關可訂定界標設立、規格、方式及銷售管理的辦法。

If cadastral survey is carried out by the competent special municipality or county/city government, its implementation plan must be approved by the central land administration authority.

如果地籍測量採航空攝影測量，應由中央地政機關統籌辦理。

In areas where cadastral surveying has already been completed, a new cadastral survey may be carried out if the original cadastral map is damaged, lost, the scale changes, or there is another major reason.

重新測量地籍時，土地所有權人必須在地政機關通知的期限內自行設立界標並到場指界。

重新實施地籍測量結果要公告 30 日；土地所有權人可在公告期間內繳納複丈費聲請複丈，但經複丈後不得再聲請。

中央地政機關負責訂定地籍測量實施的作業方法、程序，以及土地複丈、建物測量的申請程序和應備文件等規則。

地政機關辦理地籍測量時，得委託地籍測量師辦理。