臺灣地區平均地權土地債券發行條例

中央政府授權該區省（市）政府，依平均地權條例第五條發行各該省（市）平均地權土地債券。

本債券當年本息券持有人得用於承購政府當年出售的特定土地，也得抵繳承租該土地當年的租金。

This bond is exempt from stamp tax and income tax.

這張債券在最後一次還本付息開付日所屬會計年度終了後，滿五年仍未請領的，不再兌付。

This provision says the statute takes effect on the publication date.

This bond is to be used to pay compensation for land price when land is purchased at appraised price or when zone expropriation is carried out under the Average Land Value Act.

發行債券的省（市）政府可分別委託臺灣土地銀行或直轄市銀行辦理發行及還本付息事務。

發行債券的省（市）政府必須報請行政院核定債券發行數額、日期、面額及利率。

This bond is guaranteed by the provincial or municipal treasury, and the provincial or municipal average land value fund is used to repay principal and interest.

臺灣省各縣（市）辦理照價收買、區段徵收時，省可撥借土地債券，縣（市）需分年歸還。

This bearer bond is payable on presentation, and if it is lost, stolen, or destroyed, stop-payment may not be requested.

The bond is to be repaid in equal combined principal-and-interest installments once every year, starting one year after issuance, and fully repaid over five years. The issuing provincial or city government must announce the repayment schedule annually.

The bond may be transferred or sold, and it may be used as security for judicial, tax, and other public matters.