The Statute is enacted in order to speed up the renovation of old military dependents’ villages, upgrade the economic benefits of land utilization, build residences to accommodate the resident military households, middle-to-low income households and volunteer service military officers (sergeants) and draftees on active service, help local governments acquire the land for public facilities, and improve the view of cities. Otherwise not provided for in the Statute shall be governed subject to the other relevant laws.

Paragraph (1) The competent authority under the Statute is the Ministry of National Defense.
Paragraph(2) In order to promote the reconstruction of old military dependents' villages, the Minister of the Ministry of National Defense shall invite the representatives of all relevant authorities to establish the Development Committee of Reconstruction of Old Military Dependents' Villages to take charge of the coordination and promotion of the reconstruction.

Paragraph (1) The old military dependents' villages referred to in the Statute mean the military dependents' residences built before December 31, 1980, which meet either of the following circumstances:
Subparagraph (1) Where they were built and distributed by the government;
Subparagraph (2) Where they were built upon the contributions made by Chinese Women Anti-Aggression League;
Subparagraph (3) Where they were built by the military householders at their own costs on the land provided by the government;
Subparagraph (4) Other residences approved by the competent authority.
Paragraph (2) The resident military householders referred to in the Statute mean the residents in the old military dependents' villages who have acquired the resident certificates of military dependents' households issued by the competent authority or the local in-charge authority.

The competent authority shall record the titles and positions of the land of old military dependents' villages and unavailable base camps and have them appraised by the Executive Yuan.
Where enforcing the policy to renovate the old quarters for military dependents or to use the old quarters for military dependents as a means to restore culture, the competent authorities may make use of old quarters for military dependents or national lands which are not oriented for use of military camps to build or dispose them into residential zones or reserve them as status quo ante, free of the restrictions set forth in the National Property Act.
For use of old quarters for military dependents mentioned in the preceding paragraph to reserve culture, the governments of the special municipality, county. or county-level city may choose and vacate the old quarters for military dependents which have not been demolished, work out reservation plans and apply to the Ministry of National Defense for reservation. The regulations governing the choice and review shall be jointly enacted by the ministry of National Defense in concert with the Council for Cultural Affairs, Executive Yuan (the Cabinet) .
The government of special municipality, county. Or county-level city shall file an application within six months after promulgation of the Regulations mentioned in the preceding paragraph and shall no longer designate relevant cultural assets in accordance with Cultural Asset Reservation Act during the period of application. The reservation plan shall not be revoked. Changed or annulled after the Ministry of National Defense approves the application.

Paragraph (1) The resident military householders shall be entitled to purchase the residences built subject to the Statute and to accept the subsidy for the purchase awarded by the government. Where the resident military householder is deceased, his spouse shall succeed to his interest and right on a prior basis. Where the resident military householder and his spouse are both deceased, not any one other than his children shall be entitled to succeed to his interest and right.
Paragraph (2) Where the children referred to in the preceding paragraph total more than two persons, they shall conclude a written agreement within six months upon the death of both the resident military householder and his spouse, to explain to the competent authority that one of them will succeed to the interest and right independently. Failure to present such written agreement within the noted time limit will cause the forfeiture of their right to succeed to the interest and right. Where the resident military householder and his spouse are both deceased prior to the Executive Yuan's appraisal on the reconstruction plans of old military dependents' villages on November 4, 1996 or the enforcement of the amendments to the Statute, his children shall present a written agreement to the competent authority within six months upon the enforcement of the amendments to the Statute to declare that one of them will succeed to the interest and right.
Paragraph (3) The requirements for the resident military householder's children to carry out relevant procedures of the succession to the interest and right as referred to in the proviso of the preceding paragraph 2, with respect to the military dependents' villages reconstructed pursuant to the reconstruction plans prior to the enforcement of the amendments to the Statute, shall be made by the competent authority.

Paragraph (1) The competent authority shall reconstruct the old military dependents' villages subject to the location of the villages and apply the package zone planning to the villages with similar geographical conditions, and shall exploit the land of the existing military dependents' villages and the unavailable military base camps or purchased land to build residence communities concentrically after changing the registration of the land to be an available occupied zone or utilizable land.
Paragraph (2) The land to be built with residence communities shall be limited to the zones other than commercial zones and with the announced land unit price less than a specific amount to be fixed subject to the competent authority.
Paragraph (3) The currently announced land unit price as referred to in the preceding paragraph shall be fixed by the competent authority.

Paragraph (1) The land for military dependents' villages that is not included in the residential zone, as well as the unavailable military base camps, in the urban planning may be changed to be the residential zone subject to Article 27 of the Law of Urban Plan and then be reconstructed subject to the Statute, insofar not any influence will be produced to the local urban development.
Paragraph (2) The land other than that included in the urban plan shall be changed to be the land for construction subject to relevant law and order.

Paragraph (1) In order to carry out the reconstruction of old military dependents' villages, the government shall establish the reconstruction foundation for old military dependents' villages (hereinafter referred to as the "Reconstruction Foundation"). The guidelines governing the revenue/expenditure, control and application of the Reconstruction Foundation shall be made by the Executive Yuan.
Paragraph (2) The Reconstruction Foundation shall only exploit the payment collected upon the disposition of the land for old military dependents' villages and unavailable military base camps appraised by the Executive Yuan subject to Article 4 herein, without appropriating other budgets.
Paragraph (3) Where it is impossible to collect the payment for failure to dispose of the land referred to in the preceding paragraph due to the market condition, the Reconstruction Foundation shall grant a loan to advance the payment subject to the actual demand.

Paragraph (1) The revenue/expenditure upon the disposition of the old military dependents' villages to be reconstructed under the Statute shall be processed subject to the special budgetary procedure. The annual revenue preparation shall be made based on the revenue priced at the announced current price of the land for the military dependents' villages as appraised by the Executive Yuan. The annual expenses shall include the subsidy granted to the resident military householders to purchase new houses, with the surplus to be allotted to the Reconstruction Foundation.
Paragraph (2) The subsidy included in the annual expenses referred to in the preceding paragraph shall be appropriated as a revolving fund of the Reconstruction Foundation prior to the payment of the subsidy.
Paragraph (3) Where the land for old military dependents' villages appraised by the Executive Yuan is owned by any special municipality, county(county-level city), or village(town), the competent local government shall draw up a plan within six months upon the enforcement of the Statute, in order to perform the reconstruction of the old military dependents' villages. For failure to draw up the plan within the noted time limit, the local government shall sell the land, other than the land for public utilities, to the competent authority at the announced current land price, and the revenue gained therefrom shall be allotted to the Reconstruction Foundation.
Paragraph (4) The sale of the land referred to in the preceding paragraph shall not be subject to Article 25 of the Land Law or the local governments' property management rules.

The Reconstruction Foundation may exploit the payment collected upon the disposition of the government-owned unavailable military base camps and appropriate it as a revolving fund for the reconstruction of the military dependents' villages subject to the special budgetary procedure, and shall return it to the national treasury at appropriate time.
The competent authority shall include the payment referred to in the preceding paragraph into a special budget to be exploited in the reconstruction of military base camps.
Where the payment referred to in Paragraph 1 is not returned to the national treasury at appropriate time, it may be included in the budget to be used in the reconstruction of military base camps, as the government-owned land of the equivalent value for the old quarters for military dependents, under the budget method of the revenue and expenditure compound management.

In addition to being provided to the competent authority for the purpose of reconstruction, the land referred to in Paragraph 2, Article 4 herein may also be disposed of in the following manners:
Subparagraph (1) Encouraging privates to invest in building residence communities;
Subparagraph (2) Entrusting private organizations to build residence communities;
Subparagraph (3) . Cooperating with the governments of special municipality, county (county-level city) to build public housing;
Subparagraph (4) Cooperating with public or private development companies to operate, dispose of and manage the land in trust;
Subparagraph (5) Proceeding with tendering or disposition of the land;
Subparagraph (6) The quarters for military dependents which will not be rebuilt upon the competent authority’s approval after less than two-thirds of the resident military householders in the military dependents’ villages to be reconstructed agree to the reconstruction may apply the Urban Renewal Act.
The guidelines to perform the tasks referred to in the preceding sub-paragraphs 1, 2, 4 and 5 shall be made by the competent authority.
The Ministry of National Defense shall appropriate the land which is duly accredited for reservation of culture in accordance with Article (4), Paragraph (3), along with the building(s), to the local government free of considered. The governments of the special municipality, county, or county-level city which file an application for reservation shall be the authorities in charge of the land and buildings so appropriated.
The special municipality county, or county-level city mentioned in the preceding paragraph which obtain the land appropriated without consideration shall conduct bulk rate transfer at the equivalent value in accordance with the Urban Planning Act to the Ministry of National Defense for disposal.

Other than the land placement to the resident military householders and the land to be sold to the illegal occupied households defined in Article 23 herein, the middle-to-low income households defined in Article 16 herein and volunteer service military officers (sergeants) and draftees on active service, which shall be valued based on the announced current land price upon the completion of the buildings, the rest of the land referred to in Paragraph 2, Article 4 herein shall be valued on a project basis.

The source of the Reconstruction Foundation is specified as following:
Subparagraph (1) The payment received subject to the budgetary procedure or from the loans granted by the Reconstruction Foundation;
Subparagraph (2) The income gained after the application of the property of the Reconstruction Foundation;
Subparagraph (3) The income on the interest accruing to the Reconstruction Foundation;
Subparagraph (4) The revenue gained after the application of the Reconstruction Foundation;
Subparagraph (5) The income gained after disposition or operation of the reconstructed premises;
Subparagraph (6) The consideration upon which the land of military dependents' villages is expropriated to cope with the public work of tear-down, as well as the reimbursement for the buildings;
Subparagraph (7) The income gained from the contribution relevant to the reconstruction of military dependents' villages;
Subparagraph (8) The income gained from the interest accruing from the loan for funds granted to resident military householders;
Subparagraph (9) Other relevant income.

The purposes of the Reconstruction Foundation are specified as following:
Subparagraph (1) For the expenditure on the construction amount and development expenses for purchased land;
Subparagraph (2) For the planning and development budgets over the investment in residences and land;
Subparagraph (3) For the relevant expenditure on the control and general affairs of the Reconstruction Foundation;
Subparagraph (4) For the expenditure on such as expenses as the subsidies for moving and rentals payable to the resident military households, as well as the expenses of tear-down of buildings and illegally occupied households, reimbursement, litigation, and compulsory execution thereof;
Subparagraph (5) For the expenses in the interest accruing from the loan;
Subparagraph (6) For the expenses in the subsidy granted for the purchase of new house subject to Paragraph 2, Article 20 of the Statute;
Subparagraph (7) For the expenses in the guidance to the resident military householders for applying for loans;
Subparagraph (8) Expenditure for reservation of old quarters for military dependents culture.
Subparagraph (9) For other expenses in the reconstruction of military dependents' villages.
Paragraph 2.
The Expenditure for reservation of old quarters for military dependents culture　mentioned in Subparagraph (8) of the preceding paragraph shall be confined to the software & hardware facilities for reservation shall be responsible for the expenditure for business operation, management and material.

The profit gained upon the management and disposition of the construction on the land for military dependents' villages managed and controlled by the Reconstruction Foundation shall be served as the fund to take care of the dwelling of low income families. The relevant guidelines shall be made by the Executive Yuan independently.

Each resident military householder may purchase only one household in the built residence communities. The occupied area per placement household shall be subject to the resident military householders' current military rank or his military rank at his retirement. Such residence may be sold to the illegal occupied households as defined in Article 23 herein and the middle-to-law income families. The surplus households, if any, shall be dealt with by the competent authority.
The competent authority may ask the authority in charge of public housing in the special municipality, county (county-level city) to purchase the residence salable to the middle-to-low income families referred to in the preceding paragraph and to proceed with the placement and management subject to the statute governing public housing.
The guidelines to define the occupied area of the residence and governing the surplus households referred to in the preceding paragraph 1 shall be made by the competent authority.

The residence communities built subject to the Statute may be installed with commercial/service facilities and other buildings according to the laws of urban planning subject to the circumstances. Such facilities along with the land may be tendered for.

Where the land for the old military dependents' villages is the land to be utilized for public facilities, the governments of the special municipality and county (county-level city) shall carry out the reimbursement for tear-down on a prior basis so as to meet the reconstruction plan of military dependents' villages.

Where the old military dependents' villages or unavailable military base camps must be exchanged with, divided from or adjoin with their adjoining land due to the package planning, they shall be appraised by the superior authority upon the both parties' agreement and not be subject to Articles 25, 34-1, 104 and 107 of the Land Law.

The subsidy to be granted to the resident military householders shall be equivalent to 69.3% of the total price of the land for old military dependents’ villages that are reconstructed in the special municipality and county (county-level city) at the same phase and valued based on the announced current land price, and shall be calculated subject to the number of the households, cost of the reconstruction and the occupied area of the placement residence. Where the subsidy exceeds the total price of the residence, the resident military householder will not need to provide any own payment and the excessive amount shall be allotted to the Reconstruction Foundation, provided that the resident military householders shall be liable for the deficiency at their own cost where the subsidy does not exceed the total price of the residence
The final accounting of the total price of the residence referred to in the preceding paragraph shall exclude the commodity price adjustment, which shall be borne by the Reconstruction Foundation in full. The deficiency to be borne by the resident military householders at their own cost referred to in the preceding paragraph shall not exceed 20% of the total price of the residence. Where there is still any deficiency, the Reconstruction Foundation shall grant another subsidy.
The competent authority shall explain to the resident military householders in writing about the subsidy to be granted to the householders and own payment to be borne by the householders subject to the conditions of each village at the stage of planning.
The subsidy to be granted to the resident military householders who apply for increase in the occupied area of their residence at their own cost shall still be calculated based on the original occupied area of the residence. The deficiency between the subsidy and the total price of the residence to be purchased shall be borne by the householders at their own cost.
In the event of any fine imposed by the competent authority for default of contract as of building residences until the final accounting after completion as authorized by the competent authority, the reimbursement shall be paid on a pro rata basis.
Where the residences completed and settled upon authorization of the competent authority prior to enforcement of the amendments to the Act dated December 13, 2011 included the commodity price adjustment prior to the settlement or was fined by the competent authority for default of contract, the purchasers of the residences and camps who have to bear some deficit shall request the refund on a pro rata basis and at specific amount. The specific amount shall be authorized by the competent authority.

The resident military householder may disclaim his right to purchase the reconstructed residence and move out after accepting the subsidy voluntarily at his own discretion.

Where more than two-thirds of the resident military householders in the military dependents’ villages to be reconstructed subject to Article 22 herein agree with the reconstruction, who also meet the special requirements such as the disability, poverty poor and diseased, and volunteer to accept the subsidy subject to Article 21 herein, the competent authority shall grant such subsidy to them.
The guidelines governing the special requirements and award of the subsidy referred to in the preceding shall be defined by the competent authority independently.

Where more than two-thirds of the resident military householders in the military dependents’ villages to be reconstructed agree with the reconstruction, the competent authority shall be entitled to nullify the resident certificates and benefits of the householders who disagree with the reconstruction and recall their houses subject to the compulsory execution upon the jurisdictional district court’s ruling.
Where more than one-second of the resident military householders in the military dependents’ villages to be reconstructed sign to petition with the competent authority for a new presentation for the reconstruction and certification thereof, the military dependents’ villages of which reconstruction agreed with more less than three-fourths of the resident military householders in the military dependent’ villages after the competent authority holds the presentation for reconstruction in accordance with Paragraph 3 of Article 20 herein prior to enforcement of the amendments to this Act may apply the provisions referred to in the preceding paragraph.
Where less than two-thirds of the resident military householders in the military dependents’ villages to be reconstructed agree to the reconstruction, the householders may petition with the competent authority for a new presentation for the reconstruction if more than one-seconds of the householders sign to petition with the competent authority for the new presentation within six months upon enforcement of the provisions of this Act amended on May 12, 2009. For failure to file the petition upon the co-signatures within the specific time limit, no reconstruction will be performed.
Where the competent authority approves the petition referred to in the preceding paragraph and holds the presentation for reconstruction, it shall give a written notice to the householders, and the reconstruction may be performed upon acquisition of the written consent from more than two-thirds of the householders and completion of the certification within three months. With respect to the householders who disagree to the reconstruction, the requirements provided in Paragraph 1 shall apply, provided that no construction will be performed if no written consent of more than two-thirds of the householders are acquired or no certification is completed within three months.
Where the petition for urban renewal is petitioned in accordance with Paragraph 1(6) of Article 11 after no reconstruction is performed upon approval of the competent authority, the householders shall be included by the policy enforcer into the urban renewal plan and entitled to the relocation compensation or placement treatment, and be prohibited from claiming the various subsidies (reimbursements) pursuant to the relevant requirements referred to herein.

An old military dependents' village holder whose residential certificate and the interests of the original residential holder are written off in accordance with Paragraphs I and III of the preceding Article, and who takes the initiative to render coordination by vacating and returning the land and building (hereinafter referred to as the premises) at his or her discretion within six (6) months from receipt of the documented notice from the competent authority before compulsory enforcement is entitled to compensation to be granted with the Reconstruction Fund in accordance with the compensation criteria for relocation for public projects prevalent at the local government authority at that time. The amount of such compensation shall not exceed the auxiliary amount for a house purchase for a residential unit of the original shape to be reconstructed at the original site as the maximum limit. Such a holder is further entitled to either purchase at the price or lease the odd remaining residential unit within 28 ping (1 ping = 3.3025 square meters = 36 ft2) in floor space.
This provision set forth under the preceding Paragraph is applicable mutatis mutandis to a holder who renders coordination by vacating and hanging over the premises at his or her discretion in response to the documented notice served by the competent authority before the amendment to the Statute dated November 11, 2016 is put into enforcement.
Toward the resident holders and their co-dwellers mentioned in the two preceding Paragraphs, the competent authority shall coordinate with the Veterans Affairs Commission, Executive Yuan (i.e., the Veterans Affairs Council) for residential placement at their own expense within the availability of the equipment & facilities at their discretion within six (6) months.

For the reconstructed and disposed military dependents’ villages, as well as the illegal occupied households on the land for the unavailable base camps, the competent authority shall reimburse the householders in virtue of the Reconstruction Foundation subject to the local government’s guidelines governing reimbursement for the public work of tear-down as presently available and then carry out the tear-down work, and shall offer to sell the built residence to the householders at cost price and ask the governments of the special municipality and county (county-level city) to grant a favorable loan subject to the statute governing public housing, provided that this shall not apply However, within the scope of urban renewal enterprises’ plans. This article sall not appiy to where the implementers shall include urban renewal plans to proceed with removal, compensation or resettlement according to the urban renewal act and subject to approval of the urban renewal competent authority, within the scope of urban renewal enterprises’ plans.
The illegal occupied householders referred to in the preceding paragraph shall be limited to those recorded by the competent authority prior to the enforcement of the Statute.
The illegal occupied householders referred to in the preceding paragraph shall move out of the place within six months upon the competent authority’s notice. where If they fail to move out of the place within the noted given time limit, the competent authority shall recall the land subject to the compulsory execution upon the jurisdictional district court’s ruling.

Paragraph (1) Other than the legal succession to the residence placement, the purchaser shall not sell, mortgage, give as a gift, or exchange the residence and base within five years upon the registration of the property right.
Paragraph (2) The prohibited disposition referred to in the preceding paragraph shall be registered when the competent authority records it and entrusts the local land administration office to record the registration of transfer of the titles and the first registration of the ownership of the improved premises upon the completion of the work.

Paragraph (1) The residence placement handled by the competent authority shall be free of the contractual tax over the transaction of real estate.
Paragraph (2) The residence placement referred to in the preceding paragraph shall be free from house tax and land tax prior to the registration of transfer of the property right upon completion of the work.

The same rules shall apply to the occupant of the military dependents' residence referred to in Paragraph 1(3), Article 3 herein who is some else other than the resident military householder but holds the entitle deeds.

Paragraph (1) Where the land for the old military dependents' villages is owned by the special municipality, county (county-level city), and village (town), the local government shall perform the valuation of the land, programming and design, placement standards, reduction and exemption of taxes, subject to the Statute when proceeding with the reconstruction.
Paragraph (2) The local government referred to in the preceding paragraph shall process the subsidy for purchase of new house subject to Article 20 herein when proceeding with the reconstruction.

Paragraph (1) . The military dependents' villages reconstructed or appraised by the Executive Yuan to be reconstructed prior to the date of the enforcement of the Statute shall apply the original requirements of the Ministry of National Defense, provided that the land for the military dependents' villages appraised by the Executive Yuan to be reconstructed shall be valued subject to the following:
Subparagraph (1) Where the resident military householder performs the reconstruction at the same premises, the land price shall be valued based on the announced current land price at the completion of reconstruction;
Subparagraph (2) Where the price for the vacant land for military dependents' residence to be reconstructed in installments and the land appraised to be reconstructed but not yet vacant is paid in full, the land price shall be valued based on the announced current land price at the time of the payment.
Paragraph (2) The land for military dependents' residence appraised by the Executive Yuan to be vacant prior to the enforcement of the Statute shall apply the Statute.

The Enforcement Rules of the Statute shall be made by the competent authority.

The Statute shall be enforced as of the date of promulgation.