Goto Main Content
:::
Search Tips
  • To search more than one articles, type the comma(,) in between article umbers.
  • To search serious articles, type the dash(-) in between article numbers.
  • To search articles number with the dash(-) symbol, such as 79-1, type the period(.) instead of dash(-).
Examples
For example : if you searched for 1, 6-8 , 28 ,79.1 , 339.3, search results could give you article 1, 6, 7, 8, 28, 79.1, 339.3.
Article 47
Whenever the ownership of any land is transferred or a right of dien is created over land, the obligee and the obligor shall apply for registration of change in land rights or for registration of the creation of a right of dien, with a copy of the contract and other relevant documents attached to the application, within 30 days from the day when they have signed the contract. At the same time, they shall declare the current transaction value of the said land. The obligee may solely declare the current transaction value of the said land if he may solely apply for the registration according to the provisions.
The obligee and the obligor shall declare of real estate transaction information of land and building to the competent authority of the municipality or county (city) after the ownership transaction registration is completed.
Government may utilize the registered transaction information of the preceding paragraph and provide public for inquiry without revealing personal data.
The registered real estate transaction price information shall become a basis for taxation only until complementary laws are enacted.
Rules of the registered types and contents in the second paragraphs and the provision of information contents, ways, fees and other matters to follow in the third paragraph shall be formulated by the central competent authority.
The competent authority of the municipality or county (city) may request the obligee, obligor, land administration agent, or real estate broking to access, obtain relevant documents or provide explanations in order to check the registered information. The central competent authority may inquire about and obtain documents related to price information from relevant agencies or financial institutions in order to check suspected price declaring information. The inspected person shall not evade, hinder or refuse the inspection.
The inspection in the preceding paragraph shall not exceed the necessary scope for the purpose of ensuring the correctness of the declared real estate transaction information.
Accepting the declaring real transaction information in the preceding second paragraph and the inspection in the preceding fourth paragraph, the competent authority of the municipality or county (city) may authorize its subordinate authority to handle the matter.
The district basis real estate transaction information provided prior to the enforcement of articles of this Act that were amended on 30th December 2020 shall be re-provided for inquiry in accordance with the preceding third paragraph.
Article 47-3
Those who are responsible for the sale of pre-sale houses shall declare the building location, name of the project, sales location, sales period, numbers of households and formalized contract of pre-sale house in written form before the sale.
Those responsible for the sale of pre-sale houses should declare the real estate transaction information to the municipal, county (city) competent authority within 30 days from the date of signing the contract of pre-sale housing, unless the pre-sale case has been entrusted to real estate brokerage.
For reference in the first paragraph, the provisions of paragraph 3, 6 to 8 of Article 47 and the regulation in accordance with paragraph 5 of Article 47 shall apply mutatis mutandis, the content and the method to declare shall be prescribed by the central competent authority.
For reference in the second paragraph, the provisions of paragraph 3, 4, 6 to 8 of Article 47 and the regulation in accordance with paragraph 5 of Article 47 shall apply mutatis mutandis.
Those who are responsible for the sale of pre-sale houses or entrust the real estate broking to receive deposits or similar items from the buyer shall confirm the subject and the price of the transaction in a written agreement, and shall not make reservations for sale, reservation rights for signing contracts or other matters that are not conducive to the buyer.
The written agreement mentioned in the preceding paragraph shall not be resold to a third party.
Article 81-2
Those who violate Paragraph 2 of Article 47 and did not declare the real estate transaction information, shall be rectified within the time limit given by the competent authority of the municipality or county (city). Those who have been completed the sale cases for the ownership transaction registration shall be fined from thirty thousand to one hundred and fifty thousand NT dollars. When they fail to do so, a fine should be imposed each time the violation occurs. Those who fail to make corrections after being punished twice shall be fined from three hundred thousand to one million NT dollars. Those declaration containing buildings will be punished according to the number of households or buildings.
In any of the following circumstances, a fine will be imposed by the competent authority of municipal or county (city) between thirty thousand to one hundred and fifty thousand NT dollars and order it to make corrections within a time limit. Those who fail to make corrections within the expiration date will be fined each time. Those who fail to make corrections after being punished twice shall be fined from three hundred thousand to one million NT dollars. Those declaration containing buildings will be punished according to the number of households or buildings:
1.Those who violate Paragraph 2 of Article 47 and did not declare the correct price information.
2.Those who violate Paragraph 2 of Article 47-3 by failing to declare real estate transaction information in accordance with the limits or declaring the incorrect price or area information.
In any of the following circumstances, a fine will be imposed by the competent authority of municipal or county (city) between thirty thousand to one hundred and fifty thousand NT dollars and order to make corrections within a time limit. Those who fail to make corrections within the expiration date will be fined each time:
1.Financial institutions, obligees, obligors, land administration agents, or real estate broking violate Paragraph 6 of Article 47, Paragraph 3, 4 of Article 47-3 or Paragraph 6 of Article 47 to evade, hinder or refuse the inspection.
2.Those who violate Paragraph 1 of Article 47-3 fail to declare the building location, name of the project, sales location, sales period, number of households and standard contract of pre-sale housing in written form before the sale.
In any of the following circumstances, the municipal and county (city) competent authorities shall order to make corrections within a time limit. Those who fail to make corrections within the deadline will be fined between six thousand to thirty thousand NT dollars, and ordered to make corrections within a time limit. Those who still fail to make corrections should be fined each time the violation occurs:
1.Those who violate Paragraph 2 of Article 47 and did not declare the correct information except price information.
2.Those who violate Paragraph 2 of Article 47-3 and did not declare the correct information except price and area information.
For those responsible for the sale of pre-sale housing, if the contract used does not in accordance with Mandatory and Prohibitory Provisions of Standard Contracts for Pre-sale Housing announced by the central competent authority will be fined from sixty thousand to three hundred thousand NT dollars.
In any of the following circumstances, a fine will be imposed by the competent authority of municipal or county (city) between fifteen thousand to one million NT dollars:
1.Those who are responsible for selling pre-sale houses including selling on their own or on commission violate Paragraph 5 of Article 47-3.
2.Those who buy the pre-sale houses violate Paragraph 6 of Article 47-3.
Article 87
This Act shall come into force on the day of its promulgation.
The enforcement date for Articles 19-1, 35-3, 37-1 and 38-1, amended on May 29, 2001, of this Act shall be enacted by the Executive Yuan.
The enforcement date for Article 46 amended on May 14, 2002, of this Act is enacted by the Executive Yuan.
The enforcement date for Article 47 and 81-2 amended on December 13, 2011, of this Act is enacted by Executive Yuan.
The enforcement date for amended Article 47, 81-2 and 87 announced on July 31, 2019, of this Act is enacted by Executive Yuan.
The enforcement date for Article 47, 47-3 and 81-2 amended on December 31, 2020, of this Act is enacted by Executive Yuan.