These Standards are enacted pursuant to the provisions of Paragraph 2, Article 5 of the House Tax Act.

Residential houses owned by an individual shall be regarded as the houses used for residential purpose by the owner, provided that
1. The house is not for rent;
2. The house owner or his/her spouse or his/her lineal relative resides in the house;
3. The total number of houses owned by a married couple or their minor children, which can be regarded as houses used for a residential purpose by the owner(s), shall not exceed three.

Houses leased for public welfare purposes by landlords registered with the local government as a charity, who are determined by the municipality, county, or city competent authority in accordance with the Housing Act and other related regulations, are rented for residential purposes within the validity period of determination.

These Standards shall come into effect from the date of promulgation.