;After the trade war and the epidemic in recent years, Taiwanese people in business have returned to invest in Taiwan, which has led to a recent increase in industrial land prices. This research was produced considering that the relevant research has been stagnant for a long time. The data source is from " The IDB Industrial Land Application System of the Ministry of Economic Affairs researches the industrial land transaction situation from 2018 to 2021, mainly in the eight administrative districts of Taoyuan. This paper takes the hedonic price model and Chow-test as the theoretical basis. The research results show that manufacturers will consider purchasing industrial land from the government. The more convenient the transportation is or, the closer it is to the city center, the transaction will increase significantly. In addition, government industrial land appeals to manufacturers, which is the main reason that can affect the transaction price; this study is also the first paper in the related research that incorporates the time point after the epidemic into a variable. The empirical evidence also shows that it is consistent with the time when Taiwanese business people return, and the post-epidemic impact on the transaction price of industrial land has a significant positive effect.
