The term “public land” as used in this Act refers to land owned by central government, municipalities, counties (cities), hsiangs, or townshing（cities）.

The term “urban land” herein means land covered under urban planning promulgated according to law; the term “non-urban land” means land other than urban land.

The term “self-use residential land” herein means residential land under which the landowner or his/her spouse and/or relatives of direct lineage have their household registration and such land is not rented or used for business purpose.

The term “agricultural land” as used in this Act refers to non-urban land or urban land in agricultural zone or conservation zone and used for any of the following purposes as provided by law:
1. Crops farming, forestry, culture, livestock farming, and conservation;
2. Farmhouse, animal quarters, barn and storage facilities, drying field, distribution court, roads, irrigation, drainage, and other agricultural purposes that are inseparable from farming operation.
3. Warehouse, refrigerator (cold-storage), farming machine center, silkworm seed (rearing) farm, distribution court and inspection yard owned by farmers’ associations or cooperative farms and supplied directly for agricultural use.
The term “industrial land” as used in this Act refers to land in legally approved industrial zone or park, or land approved by the government for industrial or factory use; the term “mining land” as used in this Act refers to surface land actually used by the mining industry.

The term “vacant lot” as used in this Act refers to private land or public land not for public use that has finished roads, sewage system, power facilities, as well as running water system if available in the area, but is not yet built on and used; or such land that has been built on and used, but the construction improvement is valued less than 10% of the declared land value of the base for the construction, and determined by the municipal or county (city) government as requiring further development, alteration of existing structure, or rebuilding.

The term “assessed present value” as used in this Act refers to the present value of land as assessed and announced by the municipal and county (city) governments in accordance with the Equalization of Land Right Act.

The terms for the levy of agricultural land tax depicted in this Act are defined as follows:
1. Land category: Category of land use as documented in the municipal or county (city) cadastre.
2. Grade: The grade assigned to different categories of land according to the annual yield or value per unit area of land.
3. Taxable unit: The unit of taxation for different categories and grades of land determined by the annual yield or value per unit area of land.
4. Taxable amount: The product of taxable unit multiplied by area of land under different categories and grades.
5. Payment in kind: Rice, wheat, or other kinds of crops in place of rice or wheat grown in a region used for payment of agricultural land tax.
6. Monetary substitution: Cash in substitution of payment in kind.
7. Impurities: Sand, mud, soil, stone or grass contained in payment in kind.