sectional plan of 中文意思是什麼
sectional plan of
解釋
平剖面圖-
Article 19 the so - said “ also applicable ” in paragraph 2, article 11 of the act means that, for the new towns approved by the executive yuan before the act is enforced, the exemption of inhertance tax and gifts tax is also applicable to land transfer caused by inheritance or presentation between spouses or linear descents for the lands within the scope of sectional expropriation, within 5 years commencing from the date when the executive yuan approves or the plan of the special area determines the implementation of zone expropriation to return of the compensation lands
第19條本條例第十一條第二項所定亦適用之，指本條例公布施行前經行政院核定開發之新市鎮，于經行政院核定應實施區段徵收或特定區計畫確定應實施區段徵收之日起，至實施區段徵收發還抵價地五年內，應實施區段徵收?圍內之土地，因繼承或配偶、直系血親間之贈與而移轉者，亦適用同條第一項之規定，免徵遺產稅或贈與稅。 -
In case of failure to reach such agreement on the price, sectional expropriation may be executed unless otherwise prescribed in the original plan of the new town special area or in the development mode approved by the executive yuan
協議不成時，除原新市鎮特定區計畫或行政院核定之開發方式另有規定者外，得實施區段徵收。
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