The Regulations herein are set forth pursuant to Article 6 of Land Tax Act and Article 25 of the Equalization of Land Right Act.

The “land tax” referred to herein shall include land value tax, agricultural land tax, and land value increment tax.

The term “private land” as used herein refers to land other than public land whose title is lawfully acquired by an individual or a juristic person.
Provisions in the Regulations herein with respect to private land shall apply to cultivated land to which a farmer has acquired the farming right according to law, and bestowed land which the bestowee receives according to law.

The term “land for public use” as used herein refers to land for use by the general
public instead of by specific persons.

If land having the same lot number is deemed partially meeting the criteria for reduction/exemption stipulated herein due to its use status or the use status of superficies thereon, land tax may be reduced or exempted by the proportion of land area that meets the criteria.

Except in cases where the application by land title owner or Dien holder is not required as provided in the proviso of Article 22 herein, the reduction/exemption of land tax is allowed only if the land use meets the criteria set forth herein and the rightful applicant applies and receives approval according to the procedure stipulated in the Regulations herein.