Land Law.

The Law consists of V Parts divided into 57 articles. Part I includes general provisions (A); the right of ownership (B); the use limitation of the ownership right (C); public land (D); adjustment of the ownership right (E). Part II concerns the cadastre, it includes general rules (A); cadastration (B); land registration (C); registration of ownership right amendment (D). Part III concerns the use of the land, it is divided into six chapters: general rules (A); the confinement of the use of the land (B); the use for house and foundation (C); rent of cultivation land (D); the use of abandoned land (E); re-delimitation of the land (F). Part IV regulates the tax, it includes general rules of land tax (A); the price of land (B); land tax (C); added tax (D); tax on land/building changement (E); deduction/exemption of land tax (F); tax arrears (G). Final part concerns expropriation; it includes general rules (A); procedures (B); and compensation (C).

Implemented by: Implementation Measures of the Land Law of Taiwan. (2000-12-20)
Amended by: Land Law Amendment. (2011-06-15)