19/11/2019
https://www.dot.gov.tw/ch/home.jsp?mtitle%E6%96%B0%E8%81%9E%E7%A8%BF-%E5%9C%9F%E5%9C%B0%E6%89%80%E6%9C%89%E6%AC%8A%E4%BA%BA%E6%8F%90%E4%BE%9B%E5%9C%9F%E5%9C%B0%E4%BB%A5%E6%AC%8A%E5%88%A9%E8%AE%8A%E6%8F%9B%E6%96%B9%E5%BC%8F%E5%8F%83%E8%88%87%E6%88%96%E5%AF%A6%E6%96%BD%E9%83%BD%E5%B8%82%E6%9B%B4%E6%96%B0%EF%BC%8C%E9%A0%98%E5%8F%96%E7%8F%BE%E9%87%91%E8%A3%9C%E5%84%9F%E6%88%96%E5%B7%AE%E9%A1%8D%E5%83%B9%E9%87%91%E5%85%8D%E5%BE%B5%E7%87%9F%E6%A5%AD%E7%A8%85%E4%B9%8B%E8%A6%8F%E5%AE%9A&parentpath=0,9&contentlink=ap/taxnews_view.jsp&contentid=26&mserno=201707060001&t=TaxNews&dataserno=201908140004&mcustomize=taxnews_view.jsp&id=26
土地所有權人提供土地以權利變換方式參與或實施都市更新,領取現金補償或差額價金免徵營業稅之規定