In order to maintain and enhance the scale of farming operations, the government provides the incentive to exempt the capital gain tax for agricultural land to be transferred and cultivated by farmers/transferees themselves within the period when the agricultural land is lawfully assigned for agricultural use. This has been explicitly prescribed in Article 27 of the Agricultural Development Act and Article 37 of the Land Tax Act. However, for the agricultural land which is transferred to farmers not cultivating by themselves or is unlawfully converted for the usage of any non-agricultural purpose, Article 55-2 of the Land Tax Act imposes a fine of twice the amount of the exempted capital gain tax. Article 30 of the Agricultural Development Act further provides that no lot of agricultural land shall be subdivided nor shall conversion of any part of agricultural land for non-agricultural use be allowed by law. The Ministry of Finance issued Ordinances Tai-Tsair-Shuey-Dih No. 780437911 on March 15, 1990, Tai-Tsair-Shuey-Dih No. 800128161 on April 20, 1991, and Tai-Tsair-Shuey-Dih No. 800174041 on June 4, 1991, to elaborate that the method for assessment of the above fines shall be based on the exempted land value increment tax [or capital gain tax] imposed on the whole lot of land in question, rather than based on the percentage of the portion of the said agricultural land which has been unlawfully converted. This elaboration in dealing with the method for assessment of fines as prescribed in Article 55-2 of the Land Tax Act founded on the jurisdiction of the authority-in-charge coincides with the essence of the said Article and is deemed necessary to prohibit illegal usage of agricultural land and to promote the public welfare; hence, it is not in violation of the Constitution. Note that, however, it is subject to review by the authority-in-charge on the merit of whether or not the amounts of fines imposed in various cases of violation regarding the unlawful conversion of agricultural land should be different.