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The Measures are formulated in accordance with the 9th article of the Land Law of Tai Wan, are divided into V Parts: General Provisions (I); Cadastre (II); the Land–use Right (III); Land Tax (IV); and Expropriation (V).
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).
The Article 8, 34 and 175 of the Land Law are canceled. Article 172 is amended as: The land value tax shall be levied on the landowner. In the case of any land subject to dien, the said tax shall be paid by the dien-holder. The Article 34-1 is also amended.
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