| Legislative： |
Articles 41 and 99 were amended and promulgated by the Presidential Decree No.Hua-Zong-(1)-Yi-Zih 11200103481 on the 29th November ,2023. |
| Content： |
Article 41
The portion of legal floor area of the land to be utilized in connection with monuments, historic buildings, commemorative buildings other than managed by a government agency, which has been restricted as resulted from a designation or registration of monuments,
historic building, commemorative building, preservation land/zoning, or other land within land use planning or zoning to be formulated, allocated, or revised thereunder, could have transferred in the equivalent amount to other locations for building purposes
or, alternately, entitled for other incentive measures.
The "other locations" stipulated in the preceding paragraph shall be referred to the land of same master urban planning zone or the regional planning zone within the same special municipality directly under the jurisdiction of the central government or the
same county (city) provided that an application has reviewed and approved by the City planning commission of the ministry of the Interior, the restricted portion of legal floor area of the land may be transferred to major planning zone other than aforesaid
zones within the same municipality directly under the jurisdiction of the central government or the same county (city).
The restriction resulted from a designation or registration of monuments, historic building, commemorative building, preservation land/zoning, or other land within land use planning or zoning shall not be nullified arbitrarily once the restricted portion of
legal floor area of the land under the first paragraph has been transferred.
Once an application has been filed by the landowner under first paragraph for transferring legal floor area of the land, the competent authority shall coordinate with the relevant divisions to complete the calculation of transferable legal floor area of the
land, and a written notice shall be forward to the owner or administrator.
The regulation for implementing the formula of transfer floor area, transfer means, operation method and other matters accorded with shall be stipulated by the Ministry of the Interior in consultation with central competant authority. The contents, means and
its related matters of incentive measures shall be stipulated by the competent authority at center government level.
Article 99
Monuments, archaeological sites, historic buildings, commemorative buildings, and the land upon which they are erected shall be exempted from house tax and land value tax.
The house tax and land value tax imposed upon groups of buildings, historic sites, cultural landscapes, and the land upon which they are erected may be deducted up to 50 percent. The regulation related to scope, criteria, and procedures of such tax deduction
shall be stipulated by the municipality directly under the jurisdiction of the central government, county or city competent authorities at the municipality level or the county/city level and be reported to the Ministry of Finance for recordation.
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