Consumer Protection Act applies to the lessor and lessee of the lease as they are considered to be in a consumer relationship.
For the Rental Housing Subleasing Contract between RHSB and lessor, the competent authority in the central government may prescribe terms that leases shall and shall not include.
Clauses that leases shall include, referred to in the previous Paragraph, may contain:
1. The major contractual rights or obligations.
2. The effects of contract breach.
3. The right to terminate and the legal effects.
4. Other major matters related to contract performance.
Clauses that leases shall not include, referred to in the Paragraph 2, may contain:
1. Limitation or waiver of liabilities, or obligations of a leasing party.
2. Restriction or deprivation of rights that a leasing party otherwise may exercise, or imposition of extra duties or obligation on a leasing party.
3. Other obviously unfair stipulations.
In the Rental Housing Subleasing Contract of Paragraph 2, terms are of no effect if violating the prescription by the competent authorities referred to in such Paragraph. Terms that such leases should include, but fail to include, still constitute part of the lease. This rule applies to oral agreements as well.
If any clauses of the Rental Housing Subleasing Contract, or portions thereof, are found to be null, void, or not constitutive of the contract, the remainder of the contract shall remain valid, provided that such removal does not impact the contract's formation. However, if the removal of such clauses results in a significant unfairness to one party, the entire contract shall be deemed null and void.

The rent of rental housing is mutually agreed upon by the lessor and the lessee, and Article 97 of the Land Act is not applicable.

The amount of security deposits shall not surpass the equivalent of two months’ rent.
When leases expire and the lessee return the rental housing and pay back debts arising from leases, the lessors shall return the security deposits after deducting any unpaid debt.

The lessor shall be bound to deliver to the lessee the rental building leased in a condition fit for the stipulated residential use. The lessor shall also be liable to keep it up in such a condition as to be fit for such uses during the lease period.
The lessor shall, before signing leases, explain to the lessee the extent to which the lessor is responsible for repairs and provide the lessor’s contact information for when repair is necessary.
When the lessor has agreed to be responsible for repairing a certain part but fails to make such repairs within the appropriate period fixed by the lessee, the lessee can make the repairs and require the lessor to reimburse the expense or deduct the expense from the agreed rent.
The lessee must not prevent the lessor from conducting necessary repairs to the leased housing.

The lessee cannot sublease the rental housing in whole or in part, without the prior written consent by the lessor.
The sub-lessor should provide the sub-lessee with the lessor’s written consent document at the time of when signing the sublease. Additionally, the sublease must specify the terms agreed upon and stipulate in the sublease the agreement between the sub-lessor and the lessor, including regarding the lease object, period, and causes conditions for early of contract termination of the contract.
The sub-lessor shall inform the lessor in writing within 30 days of after signing the subleases agreement.

The lessor may terminate the lease before expiry if one of the following conditions holds during the lease period, and the lessee may not demand any compensation:
1. The lessee damages the rental housing or auxiliary facilities and fails to make repair or pay proper compensation.
2. After a reasonable period of notification, the total rental or fees in arrears amounts to two months’ rent.
3. The lessee subleases the rental housing to another person without the lessor’s prior written consent.
4. The lessor terminates the lease to reconstruct the building.
5. Other statutorily permitted causes for termination of leases before expiry.
A lessor who terminates the lease before expiry according the previous Paragraph should inform the lessee in writing, along with related evidence, within the following prescription period:
1. Pursuant to the first to third or the fifth Sub-Paragraph of the previous Paragraph, at least 30 days before termination.
2. Pursuant to the fourth Sub-Paragraph of the previous Paragraph, at least 3 months before termination.

During the lease period, if any of the following scenarios occurs, the lessee may terminate the lease before expiry, and the lessor may not claim any compensation:
1. The lessee requires long-term medical care due to illness or accident.
2. Rental housing is unsuitable for dwelling and requires repair, but the lessor fails to undertake repairs within a reasonable period specified by the lessee.
3.If, in consequence of circumstances for which the lessee is not responsible, the rental housing is partially destroyed and the remaining part is uninhabitable.
4. Third parties exercise their rights on the rental housing, so that the lessee cannot use it pursuant to the lease.
The successor of a deceased lessee may terminate the lease.
The lessee (pursuant to Paragraph 1) or the successor of a lessee (pursuant to the previous Paragraph) should inform the lessor in writing, along with related evidence, at least 30 days before termination.

When the lease expires, both parties shall jointly inspect the space and fixtures of the rental housing to check for wear, tear and damage. If one party abstains from this inspection despite a reasonable notice given by the other party, the inspection is deemed complete.
Items left in the rental housing after inspection are presumed abandoned by the lessee, after the lessor has fixed a reasonable period and requested that the lessee take them back, unless otherwise stipulated in a contract between the two lease parties. The expense for removing the remaining items incurred by the lessor can be deducted from the security deposit. If the security deposit is insufficient for the reimbursement, the lessor can demand that the lessee pay.

The advertisement of rental housing posted by the lessor should match the facts.
Where “operation officers of media” that post rental housing advertisements know or should have known that the advertised area, building age, floor and legal uses do not match the facts, they shall be jointly and severally liable to lessees for their reliance damages. Such liabilities cannot be limited or waived by any agreement in advance.
The information referred to in the previous Paragraph may be verified by sources such as public information provided by the government and (certified) copies of building registration certificates provided by the advertiser.
The advertiser, as referred to in Paragraphs 1 and 2, being a rental housing service business, should clearly indicate its name in the advertisement.

To improve rental housing relationships, the competent authorities may establish rental housing professional service mechanisms, develop rental housing service industries, encourage research in rental housing systems, and provide dispute resolution and consultation.
The competent authorities may provide guidance and incentives to other agencies, institutions, and rental housing-related associations to undertake the aforementioned tasks. Detailed regulation regarding whom and how to assist and reward may be stipulated by the competent authority in the central government.
For tasks described in the first Paragraph, associations that serve economically or socially disadvantaged individuals, as defined by the Housing Act, should be given priority in their implementation.

The competent authorities, in order to protect the rights and interests of the lease parties, may assist in starting non-profit associations of which the lessors or lessees are members. Such non-profit associations should provide professional consultation, educational training or assistance in dispute resolution.
Such non-profit associations referred to in the previous Paragraph should actively inquire whether lease parties need language translation and hire interpreters if need be.
The competent authorities may provide incentives to these non-profit associations for carrying out the tasks referred to in the first Paragraph. The criteria and methods for these incentives will be stipulated by the competent authority in the central government.

When a rental housing dispute occurs, the lessor and the lessee may apply to the municipal governments or the county (city) governments for mediation without paying a mediation fee.

Individual owners of residential units who commission their residential units to the RHMB or lease their housing to the RHSB for subleasing, where the contract covenants residential uses for more than one year, may receive income tax benefits for the rents pursuant to the following conditions:
1. The amount of rental income which does not exceed six thousand NT dollars per residential unit each month is exempt from income tax.
2. In case the amount of rental income exceeds six thousand NT dollars per residential unit each month, if the owner of residential units cannot produce evidence of necessary loss and expenses for tax deduction, income tax on rental income shall be calculated based on the following formula:
(A) 53% of the rental income per residential unit per month between six thousand NT dollars and twenty thousand NT dollars is subject to income tax.
(B) If the rental income per residential unit per month exceeds twenty thousand NT dollars, the tax reduction for the rental income above the threshold should be calculated based on the standards prescribed in the Income Tax Act and related regulations.
Income tax exemption in the preceding Paragraph shall be limited to five years. The Executive Yuan may extend the tax exemption period at most once based on the actual situation six months before the period expires.

The municipal governments and the county (city) governments may reduce the land value tax and housing tax on rental housing which fulfills the requirements of the preceding Article.
The self-governance ordinance on the period, scope, standard, and procedures for tax reduction in the preceding Paragraph shall be prescribed by the competent authorities in municipalities and counties (cities), and shall be reported to the Ministry of Finance for future reference.
Tax reduction referred to in the first Paragraph shall be limited to five years. The Executive Yuan may extend the tax reduction period at most once based on the actual situation six months before the period expires.