| 關 鍵 詞： |
地價稅；建築基地；法定空地；公眾通行之道路；騎樓地 |
| 英文關鍵詞： |
Land Value Tax；Land Used for Public Passage；Building Base；Statutory Vacant Space；Arcade Land |
| 英文摘要： |
This article mainly focuses on the Supreme Administrative Court’s 2022 Shangzi No. 354 judgment to explain the land value tax on land that is free for public passage. In a nutshell, a land that has been assessed the value shall be subject to land value tax. However, the land used for public passage free of charge is exempted from land value tax, provided that status of usage is found factual. Notwithstanding the foregoing, statutory vacant space (which includes the vacant space provided for use as private access roads, setback arcade land or unshielded sidewalks) reserved as required under building base, even if there is a fact that it is provided to the public free of charge, it is still not the subject of land value tax exemption.
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| 目 次： |
壹、前言
貳、最高行政法院 111 年度上字第 354 號判決解說
一、事實概要
二、判決要旨
三、判決解說
（一）基本概念
（二）本件判決重點之解說
參、結語
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