Chapter 5 Revenue
Section 1 Leasing of Non-Public Use Property
Article 43-1
The term “leasing by tender” indicates through open tender to lease national non-public real property to tender winner.
Article 43-2
Non-public use real estate, which may be sold according to subparagraph 3 of paragraph 1 of Article 42 of this Act, can be leased directly; it means that real estate can be sold according to the stipulation of this Act or other laws. However, any one of following real estate shall not be leased:
1. National land decided by local government must be annexed to adjacent land for construction use.
2. Real estate for countervailing tax.
3. On account of land expropriation, consolidation, purchase at declared value, purchase at negotiated value or realization and buying an estate, those lands are incorporated in operational development.
4. Land for public housing.
5. The industrial area arranged by the Ministry of Economic Affairs according to the abolished Act for Enhancing Enterprise Promotion, or land designated and established as industrial zones according to Act for Enhancing Enterprise Innovation, and the arrangement, designation or establishment of land should not be applied by industrial enterpriser or industry developers.
6. National house using others land.
7. National real estate approved within area of corporate development.
8. Land not a public cemetery but its land category is grave and has grave on it.
9. Other special situations not suitable for leasing.
Real estate to lease directly in accordance with the foregoing stipulation can be leased by the National Property Administration directly without having approval for sale by the authority concerned; but if the sale must be approved by the competent authority in charge of relevant enterprise according to law, the competent authority in charge of relevant enterprise shall examine and consider the sale firstly and then handle the leasing.
Article 47
Leasing ways, lease term, rental calculation standard and other agreed events of non-public use personal property shall be decided specially by the Ministry of Finance according to reality while approving of leasing property out.