土地法施行法

This implementing law is enacted under Article 9 of the Land Law.

依土地法第四十八條，公布登記期限後，應向中央地政機關報請備查。

If a district had already completed land registration before the Land Law took effect, and after it takes effect the land rights certificates are reissued and the land registration general register is compiled within the time limit, it is treated as having completed the general land registration under the Land Law.

For places that have completed cadastral surveying but not land registration and have already been approved for registration certificates, land general registration must be handled and land title certificates issued; any fees collected must be reduced by fees already collected at issuance.

在依土地法辦理土地總登記的地方，法院辦理的不動產登記自開始登記日起應停止；已由法院辦過不動產登記的土地，應免費登記。

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直轄市或縣（市）地政機關應將依土地法第55條及第57條公告的期限，報請中央地政機關核定。

在土地總登記期間，未稅白契可延後報稅，且不受處罰。

中央地政機關負責訂定土地登記書表、簿冊的格式與尺幅。

登記總簿滅失時，登記機關要依相關資料補造，並保持原有次序。

土地登記費及書狀費，不會因標準地價有異議而停止徵收；標準地價依法確定後，應再依規定改正。

在地形起伏、田地坵形過碎時，同一權利人且地區相連、地目相同的坵可以併成一宗，並在宗地籍圖內測繪；登記時仍按宗辦理。

Two or more parcels of land may not be merged if they already have different kinds of subordinate rights or if a court seizure, provisional seizure, provisional disposition, or bankruptcy has been registered.

The Land Act and this Enforcement Act take effect on the date this Enforcement Act is promulgated.

After use land is publicly announced under Land Act Article 84, the relevant party must separately notify landowners and report to the central land authority for record.

與土地使用最小面積單位及集體農場面積有關的事項，應報請中央地政機關核定。

Land paid for under Article 89 may be paid in installments, but the payment period cannot exceed five years.

都市計畫的擬訂及變更，應報請中央地政機關核定。

新設都市分區的開放區域要在都市計畫中規定；如果分期開放，時間由該管直轄市或縣（市）政府依地方需要決定，但須經中央地政機關核定。

This provision defines how to calculate the total value of land and buildings.

在以農產物繳納地租的地方，主管地政機關要依當地農產物最近兩年的平均市價，訂定農產物折價標準；如果地價重估，農產物價也要依實際變動重新規定。

Land Act Article 114 items 1, 2, 6, and 7 apply mutatis mutandis to contracts for fixed-term lease of cultivated land.

承租人向出租人請求償還耕地特別改良物時，其未失效能部分的價值，可以由主管直轄市或縣市地政機關估定。

減租或免租的決定，需經中央地政機關核定。

Before the Land Act takes effect, local land administration matters must be approved by the central land authority, and nonconforming matters must be corrected.

有永佃權的土地，適用土地法第115條、第122條及第123條的規定。

地方荒地使用計畫由直轄市或縣（市）政府訂定，並報中央地政機關及中央墾務機關備查；若大宗荒地面積達十萬畝以上，中央機關得會同地方政府訂定。

承墾人取得所有權的土地，在使用管理、移轉和繼承方面，適用土地法及本法關於自耕農戶的規定。

城市地方土地重劃需要先經中央地政機關核定。

The competent special municipality or county/city government must set the farmland consolidation plan based on local agricultural technical needs and report it to the central land authority for record.

If land values in a land readjustment area have not yet been set, they must be prescribed by law before the readjustment is implemented.

地方已依法規定地價時，直轄市或縣（市）政府要擬訂相關稅率與免稅額，並送行政院核定後辦理相關稅目。

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縣（市）地政機關要調查當地習用名稱，並報中央地政機關核定；直轄市地政機關則自行訂定，並報中央地政機關備查。

The central land authority makes rules for appraisal targets, methods, procedures, report format, and commissioned appraisals.

依本條，按標準地價收買的土地，其改良物也應按估定價值一併收買；但改良物所有權人若自願遷移，則不在此限。

地價稅、空地稅、荒地稅、土地增值稅免稅額與建築改良物稅率在確定施行後，如有增減，必要時要依本施行法第36條程序辦理，並在會計年度開始前公布。

This provision defines “land value tax due” for Articles 173 and 174 as the basic tax payable on vacant land and wasteland.

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中央地政機關與中央財政機關可以用規則訂定土地稅減免的標準與程序。

When tax-exempt land becomes taxable land, land tax is collected starting the next year.

Land tax is exempt starting in the year the exemption cause arises, but the land must be used as required for the exemption to apply.

土地徵收應在不妨礙徵收目的的範圍內，選擇損失最少的地點，並儘量避免耕地。

直轄市或縣（市）地政機關要會同水利主管機關，劃定土地法第十四條第一款至第四款所稱的「一定限度」。

徵收土地計畫書必須載明本條列舉的十五項事項，包括徵收原因、範圍面積、事業性質、法令根據、補償金額等。

A land expropriation map must show the listed boundary, location, building, and scale details.

徵收土地計畫書、徵收土地圖說及土地使用計畫圖各要擬具三份，並送核准機關核准。

This provision explains what “land use plan map” means in three different contexts.

直轄市或縣（市）地政機關在土地徵收的地價補償辦完後，應將辦理經過報送中央地政機關核准備案。

This notice must state the required land and compensation details, attach the land map, and be displayed at the responsible land administration office and at the expropriated land site.

For notices under Article 227, registered expropriated land must be notified in writing to the owners and other right holders listed in the register; unregistered expropriated land must be notified by newspaper notice for seven days.

保留徵收的期間，應從公告之日起算。

需用土地人要委託該管直轄市或縣（市）地政機關，辦理被徵收土地補償金額的計算與發給。

主管直轄市或縣（市）地政機關在發給補償金時，應代為補償被徵收土地的負擔，並把剩餘款項交給被徵收土地所有權人。

國營事業需要使用公有土地時，須先由其最高主管機關核定範圍，並向該管直轄市或縣（市）政府辦理無償撥用；另須報經行政院核准。

For the last transfer value under Article 239(2), the registered value is used.

For relocating unowned graves, notice must be given at least 10 days in advance, and the notice period must last at least 7 days.

This provision sets maximum land-area standards separately for residential land, agricultural land, and business-use land.

When private land is bought with land bonds, the bonds must be settled within no more than five years.

在土地法施行前已辦的地籍測量，如符合土地法第44條規定，直轄市或縣（市）政府可以把辦理情形報請中央地政機關核定，並可免再重辦。

This provision is a chapter heading for the General Provisions section.

Chapter heading: "地籍".

本章標題為「第三編 土地使用」。

This chapter is titled Land Tax.

Chapter 55 is titled “Land Expropriation.”