{
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    [1,"1","公有土地－供公共使用之土地，免徵地價稅或田賦。","土地稅減免規則","第7條第1項第1款","33034","33500","33500","中央法規"],
    [2,"2","公有土地－各級政府與所屬機關及地方自治機關用地及其員工宿舍用地，免徵地價稅。","土地稅減免規則","第7條第1項第2款","11903","11900","11800","中央法規"],
    [3,"3","公有土地－國防用地及軍事機關、部隊、學校使用之土地，免徵地價稅。","土地稅減免規則","第7條第1項第4款","4573","4573","4573","中央法規"],
    [4,"4","公有土地－公立之醫院、診所、學術研究機構、社教機構、救濟設施及公、私立學校直接用地及其員工宿舍用地，以及學校學生實習所用之直接生產用地，免徵地價稅。","土地稅減免規則","第7條第1項第5款","5754","5754","5754","中央法規"],
    [5,"5","公有土地－農、林、漁、牧、工、礦機關直接辦理試驗之用地，免徵地價稅或田賦。","土地稅減免規則","第7條第1項第6款","267","267","267","中央法規"],
    [6,"6","公有土地－糧食管理機關倉庫用地，免徵地價稅或田賦。","土地稅減免規則","第7條第1項第7款","6","6","6","中央法規"],
    [7,"7","公有土地－鐵路、公路、航空站、飛機場、自來水廠及垃圾、水肥、污水處理廠（池、場）等直接用地及其員工宿舍用地，免徵地價稅。","土地稅減免規則","第7條第1項第8款","425","425","425","中央法規"],
    [8,"8","公有土地－引水、蓄水、洩水等水利設施及各項建造物用地，免徵地價稅或田賦。","土地稅減免規則","第7條第1項第9款","10","10","10","中央法規"],
    [9,"9","公有土地－政府無償配供貧民居住之房屋用地，免徵地價稅或田賦。","土地稅減免規則","第7條第1項第10款","5","5","5","中央法規"],
    [10,"10","公有土地－名勝古蹟及紀念先賢先烈之館堂祠廟與公墓用地，免徵地價稅或田賦。","土地稅減免規則","第7條第1項第11款","170","170","170","中央法規"],
    [11,"11","公有土地－觀光主管機關為開發建設觀光事業，依法徵收或協議購買之土地，在未出賣前，免徵地價稅或田賦。","土地稅減免規則","第7條第1項第12款","108","108","108","中央法規"],
    [12,"12","公有土地－依停車場法規定設置供公眾使用之停車場用地，免徵地價稅。","土地稅減免規則","第7條第1項第13款","721","721","721","中央法規"],
    [13,"13","公有土地－徵收、收購或受撥用而取得者，於其尚未辦妥產權登記前，如用途合於免徵標準者，免徵地價稅或田賦。","土地稅減免規則","第7條第2項","431","431","435","中央法規"],
    [14,"14","公有土地－原合於供公、私立學校使用之公有土地，經變更登記為非公有土地後，仍供原學校使用者，免徵地價稅。","土地稅減免規則","第7條第3項",null,null,null,"中央法規"],
    [15,"15","公有土地－公立學校之學生宿舍，由民間機構投資興建並租與該校學生作宿舍使用，經專案報請核准者，免徵地價稅。","土地稅減免規則","第7條第4項",null,null,null,"中央法規"],
    [16,"16","私有土地－私立學校用地、為學生實習農、林、漁、牧、工、礦等所用之生產用地及員生宿舍用地，免徵地價稅或田賦。","土地稅減免規則","第8條第1項第1款","31","31","31","中央法規"],
    [17,"17","私有土地－私立圖書館、博物館、科學館、藝術館及學術研究機構，免徵地價稅。","土地稅減免規則","第8條第1項第2款","12","12","12","中央法規"],
    [18,"18","私有土地－私立公園及體育館場，其用地之地價稅減徵50%；其為財團法人組織者減徵70%。","土地稅減免規則","第8條第1項第3款",null,null,null,"中央法規"],
    [19,"19","私有土地－私立農、林、漁、牧、工、礦試驗場用地，地價稅或田賦減徵50%。","土地稅減免規則","第8條第1項第4款","7","7","7","中央法規"],
    [20,"20","私有土地－私立醫院、捐血機構、社會救濟慈善及其他為促進公眾利益之事業，其本身事業用地，免徵地價稅。","土地稅減免規則","第8條第1項第5款","213","220","240","中央法規"],
    [21,"21","私有土地－私立公墓用地，免徵地價稅或田賦。","土地稅減免規則","第8條第1項第6款",null,null,null,"中央法規"],
    [22,"22","私有土地－民營鐵、公路或專用鐵、公路，經常開放並附帶客貨運輸者，其基地免徵地價稅。","土地稅減免規則","第8條第1項第7款",null,null,null,"中央法規"],
    [23,"23","私有土地－農田水利事業，所有引水、蓄水、洩水各項建造物用地，地價稅或田賦全免；辦公處所及其工作站房用地減徵50%。","土地稅減免規則","第8條第1項第8款","110","110","110","中央法規"],
    [24,"24","私有土地－寺廟、教堂、宗教教義研究機構及紀念先賢先烈之館堂祠廟用地，免徵地價稅。","土地稅減免規則","第8條第1項第9款","2095","2100","2150","中央法規"],
    [25,"25","私有土地－無償供給政府機關、公立學校及軍事機關、部隊、學校使用之土地，免徵地價稅或田賦。","土地稅減免規則","第8條第1項第10款","3084","3100","3200","中央法規\n地方法規"],
    [26,"26","私有土地－農會、漁會之辦公廳及其集貨場、依法辦竣農倉登記之倉庫或漁會附屬之冷凍魚貨倉庫用地，減徵地價稅或田賦50%。","土地稅減免規則","第8條第1項第11款","127","127","130","中央法規"],
    [27,"27","經主管機關依法指定之私有古蹟用地，地價稅全免。","土地稅減免規則","第8條第1項第12款","11","11","12","中央法規"],
    [28,"28","私立學校，私立學術研究機構及私立社會救濟慈善各事業，其有收益之土地，而將全部收益直接用於各該事業者，其地價稅或田賦得專案報請減免。","土地稅減免規則","第8條第2項","133","133","150","中央法規"],
    [29,"29","無償供公眾通行之道路土地，地價稅或田賦全免。","土地稅減免規則","第9條","8463","8480","8600","中央法規"],
    [30,"30","供公共通行之騎樓走廊地，依建築改良物層數減徵地價稅或全免。","土地稅減免規則","第10條","47","47","50","中央法規"],
    [31,"31","都市計畫公共設施保留地，在保留期間未作任何使用並與使用中之土地隔離者，地價稅或田賦全免。","土地稅減免規則","第11條","444","450","460","中央法規"],
    [32,"32","海岸、山地或重要軍事設施區，經依法劃為管制區而實施限建或禁建之土地，得依其受限程度減徵地價稅、田賦或全免。","土地稅減免規則","第11條之1","52","52","55","中央法規"],
    [33,"33","水源水質水量保護區依都市計畫程序劃定為水源特定區者，依使用分區減徵地價稅或田賦。","土地稅減免規則","第11條之2",null,null,null,"中央法規"],
    [34,"34","依法劃定為古蹟保存區或編定為古蹟保存用地之土地，而實施限建或禁建之土地，得依其受限程度減徵地價稅、田賦或全免。","土地稅減免規則","第11條之3","52","52","55","中央法規"],
    [35,"35","飛航管制區依航空站飛行場助航設備四周禁止限制建築物及其他障礙物高度管理辦法規定限建或禁建之土地，得依其受限程度減徵地價稅、田賦或全免。","土地稅減免規則","第11條之4","67","67","70","中央法規"],
    [36,"36","已發布主要計畫尚未發布細部計畫之都市計畫地區，因受限於防洪計畫致尚未能核定者，其地價稅或田賦得在30%範圍內酌予減徵。","土地稅減免規則","第11條之5",null,null,null,"中央法規"],
    [37,"37","因山崩、地陷、流失、沙壓等環境限制及技術上無法使用之土地，或在墾荒過程中之土地，地價稅或田賦全免。","土地稅減免規則","第12條",null,null,null,"中央法規"],
    [38,"38","依耕地三七五減租條例規定，出租人無償供承租人使用之農舍土地，地價稅或田賦全免。","土地稅減免規則","第16條",null,null,null,"中央法規"],
    [39,"39","區段徵收或重劃地區內土地，其地價稅或田賦全免；辦理完成後，自完成之日起減半徵收2年。","土地稅減免規則","第17條","1034",null,null,"中央法規"],
    [40,"40","財政部依本條例第31條第2項訂定「民間機構參與交通建設減免地價稅房屋稅及契稅標準」第4條規定，民間機構參與重大交通建設興建或營運期間，地價稅之徵免。","獎勵民間參與交通建設條例","第31條第2項",null,null,null,"中央法規"],
    [41,"41","參與重大公共建設之民間機構在興建或營運期間，供其直接使用之不動產應課徵之地價稅，地方政府得予適當減免。","促進民間參與公共建設法","第39條",null,null,null,"中央法規"],
    [42,"42","原提供為水利使用之土地，應照舊使用，在使用期間，其土地稅捐全部豁免。","農田水利會組織通則","第11條第2項",null,null,null,"中央法規"],
    [43,"43","商港區域內無償提供海關、移民、檢疫及安檢等旅客、貨物通關及行李檢查所需場地，免納地價稅。商港區域內商港經營事業機構取得之土地，其地價稅率為10?。","商港法","第8條",null,null,null,"中央法規"],
    [44,"44","中華郵政公司經營之遞送郵件業務及供該項業務使用之郵政公用物、業務單據，免納一切稅捐。","郵政法","第9條","1019","1019","1030","中央法規"],
    [45,"45","接受自建住宅貸款利息補貼者，其土地於興建期間之地價稅，按自用住宅用地稅率課徵。","住宅法","第14條",null,null,null,"中央法規"],
    [46,"46","公益出租人出租房屋之土地，地方政府得按自用住宅用地稅率課徵地價稅。(106/1/11起施行5年，得延長1次)","住宅法","第16條","120","140","150","中央法規"],
    [47,"47","社會住宅於興辦期間，直轄市、縣（市）政府應課徵之地價稅，地方政府得予適當減免。(106/1/11起施行5年，得延長1次)","住宅法","第22條第1項、第2項及第4項",null,null,null,"中央法規"],
    [48,"48","未放租、放領之公有山坡地，免徵賦稅。","山坡地保育利用條例","第21條",null,null,null,"中央法規"],
    [49,"49","承領之山坡地不能使用部分，減免地價。","山坡地保育利用條例","第22條",null,null,null,"中央法規"],
    [50,"50","農村社區土地重劃，免徵或減徵地價稅與田賦。","農村社區土地重劃條例","第9條",null,null,null,"中央法規"],
    [51,"51","災區內之土地及建築物，得減免地價稅。","災害防救法","第44條之3第3項及第4項",null,null,null,"中央法規"],
    [52,"52","主管機關取得新市鎮特定區內之土地，於未依第8條第1項規定處理前免徵地價稅。","新市鎮開發條例","第10條",null,null,null,"中央法規"],
    [53,"53","股份有限公司投資於新市鎮之建設，於施工期間免徵地價稅。(於新市鎮土地規劃整理完成當年起第6年至第10年內投資建設者，其優惠額度減半，第11年起不予優惠)","新市鎮開發條例","第14條",null,null,null,"中央法規"],
    [54,"54","新市鎮特定區內之建築物於興建完成後，其地價稅第1年免徵，第2年減徵80%，第3年減徵60%，第4年減徵40%，第5年減徵20%，第6年起不予減免。","新市鎮開發條例","第25條",null,null,null,"中央法規"],
    [55,"55","由主管機關配售之住宅建築完工後，在產權未完成移轉登記前，免徵地價稅。","國軍老舊眷村改建條例","第25條第2項",null,null,null,"中央法規"],
    [56,"56","機場公司取得直接供航空器起飛、降落與地面活動區域及供公共使用之機場專用區土地，免納地價稅；民航局提供機場公司於機場專用區使用之公有土地，亦同。","國際機場園區發展條例","第21條第2項",null,null,null,"中央法規"],
    [57,"57","私立圖書館、博物館、藝術館、美術館、民俗文物館、實驗劇場等場所免徵土地稅。","文化藝術獎助及促進條例","第26條",null,null,null,"中央法規"],
    [58,"58","私人或團體所有之古蹟，免徵地價稅。","文化藝術獎助條例","第29條(法規名稱已修正且條文已刪除)",null,null,null,"中央法規"],
    [59,"59","農產品批發市場之土地，減半徵收地價稅或田賦。","農產品市場交易法","第17條",null,null,null,"中央法規"],
    [60,"60","國有土地及國有建築改良物，除放租有收益及第4條第2項第3款所指事業用者外，免徵土地稅。","國有財產法","第8條","31671","31600","32000","中央法規"],
    [61,"61","私有古蹟、考古遺址及其所定著之土地，免徵地價稅。","文化資產保存法","第99條第1項","22","22","25","中央法規"],
    [62,"62","私有歷史建築、紀念建築、聚落建築群、史蹟、文化景觀及其所定著之土地，地方政府得在50%範圍內減徵地價稅。","文化資產保存法","第99條第2項","2","2","2","中央法規"],
    [63,"63","更新地區內之土地，更新期間土地無法使用者，免徵地價稅；其仍可繼續使用者，減半徵收。","都市更新條例","第67條第1項第1款",null,null,null,"中央法規"],
    [64,"64","更新地區內之土地，更新後地價稅減半徵收2年。","都市更新條例","第67條第1項第2款",null,null,null,"中央法規"],
    [65,"65","重建計畫範圍內之土地，重建期間土地無法使用者，地方政府得免徵地價稅。(106/5/10起5年內申請之重建計畫適用之，得延長1次)","都市危險及老舊建築物加速重建條例","第8條第1項第1款","30","30","30","中央法規"],
    [66,"66","重建計畫範圍內之土地，重建後地價稅地方政府得減半徵收2年。(106/5/10起5年內申請之重建計畫適用之，得延長1次)","都市危險及老舊建築物加速重建條例","第8條第1項第2款",null,"10","10","中央法規"],
    [67,"67","觀光遊樂業、觀光旅館業及旅館業配合觀光政策提升服務品質者，地方政府得予適當減免地價稅。 (106/1/11起施行5年，得延長1次)","發展觀光條例","第49條",null,null,null,"中央法規"],
    [68,"68","個人住宅所有權人將住宅委託代管業或出租予包租業轉租，契約約定供居住使用1年以上者，地方政府得予適當減徵地價稅。(107/6/27起施行5年，得延長1次)","租賃住宅市場發展及管理條例","第18條",null,null,null,"中央法規"]
]}