These Rules are enacted pursuant to the provisions of Article 58 of the Land Tax Act(hereinafter the Act).

The reduction/exemption criteria and procedure as referred to under Article 6 of the Act shall be governed by Land Tax Reduction and Exemption Regulations.

For the purpose of these Rules, the amount of land value tax, land value increment tax, agricultural land tax in-lieu cash payment, and concurrent rice acquisition upon taxation shall adopt the New Taiwan dollar as currency and be rounded to the whole dollar amount.
Land value tax per annum per household with an amount payable less than one hundred dollars (NT$100) shall be exempted.
Agricultural land tax per term per household with an amount payable less than one taxable dollar according to the tax registry compiled for the term shall be exempted.
Land value increment tax with an amount payable less than one hundred dollars (NT$100) shall be exempted.

The self-use residential land as referred to under Article 9 of the Act shall be limited to those on which the buildings/improvements are owned by the land owners themselves or by their spouses or lineal relatives.