The payment in cash in accordance with the third paragraph of Article 11 and the payment of differential land value of the provision of Article 16, not paid within a definite time, shall be referred to the court for compulsory execution. The redistributed land in the readjustment area, not relocated within a definite time in accordance with the provision of Article 22, is the same as above.

The common land left by ancestors after overall development shall be exempted or reduced the land value incremental tax at the first time of land been built transformation. The guideline of exemption and reduction is formulated and promulgated by the Ministry of Finance jointly with Ministry of Interior.

The Enforcement Rules of this act is formulated and promulgated by the Central Competent Authority.

This act is implemented from the day of promulgation