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Article 26-1
The registered real estate transaction price information shall become a basis for taxation only until complementary laws are enacted.
Accepting the declaring real transaction information in the preceding paragraphs, the central competent authority may authorize its subordinate authority to handle the matter.
Except for personal information, government may utilize the registered transaction information of the preceding two paragraphs and provide district basis real estate transaction information 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 preceding first paragraphs and the provision of information contents, ways, fees and other matters to follow in the preceding third paragraph shall be formulated by the central competent authority.
Article 51-1
Cancelled.
Article 59
The Act shall come into effect from six months after the date of its promulgation.
The amended articles announced on May 27, 2009 shall take into force since November 23, 2009.
The enforcement date for Article 26-1, 51-1 and 52 amended on December 30, 2011, of this Act is enacted by Executive Yuan.
The enforcement date for Article amended on December 30, 2020, of this Act is enacted by Executive Yuan.
Amended Article 11 announced on February 5, 2014 shall be implemented on the date of promulgation.