The procedures for leasing non-public use real estate by tender are as follows:
(1) Select the non-public real estate to be tendered.
(2) Determine the contents of the tender.
(3) Public announcement.
(4) Tender opening.
(5) Lease signing.
The period of the announcement in Subparagraph 3 of the preceding paragraph shall not be less than 14 days.

National non-public use cultural assets without predetermined usage can be handled for lease by tender.
The occupied non-public use real estate may be leased by tender in its current condition if none of the following applies. Compensation for the occupying period shall be collected from the occupant.
(1) The original occupant re-occupies the property after the leasing authority retrieves the non-public use real estate, and settles the leasing of the occupancy.
(2) It is known to the rental authority that the occupant is suspected of committing a crime due to the occupancy, where investigation is completed by the judicial police or judicial authorities, or is currently in the process of being adjudicated, whose investigation has not yet been concluded.
(3) The final and binding judgment or anything with the same effect as a final and binding judgment orders the occupied real estate to be returned, but has not been executed yet.
(4) The original legal use contract has been revoked, terminated, or cancelled by the leasing authority for breach of contract, and has not been returned.
(5) Originally consigned for under a year operation in accordance with the regulations of the Ministry of Finance, the period of consigned operation expired, and the real estate is retrieved without being vacated.
(6) The occupancy caused serious situations such as affecting national land security or public safety.
If the non-public use real estate is occupied after the enforcement of the amendment of this Article on June 10, 2015, and there are no circumstances in the preceding paragraphs, the original legal use of the contractual relationship, the contractual relationship is not revoked, terminated, or cancelled by the leasing authority for breach of contract, and then the lease can only be processed according to the current status.

Contractual royalties and annual rent shall be charged when leasing non-public use land by tender. The tendering will be based on the contractual royalties. The tenderer with the highest tender amount of a valid tender sheet shall be the winner of the tender. If there are two or more tenders with the same highest tender amount, the presiding officer shall draw lots to determine the winner.
The minimum bid for the contractual royalties mentioned in the preceding Paragraph shall not be less than the total rent of a direct lease (annual rent of a direct lease multiplied by the number of years) as stipulated by the law. The basis of pricing will be stipulated by the MOF.
The contractual royalties and annual rent in Paragraph 1 shall be charged according to the tender winning contractual royalty price, and the annual rent for direct lease as required by law.

For leasing of non-public use land through open tender for solar photovoltaic power generation equipment users, annual rent shall be collected. The tendering will be based on the ratio of the feedback fund. The tenderer with the highest feedback fund ratio of a valid tender sheet shall be the winner of the tender. If there are two or more tenders with the same highest ratio, the presiding officer shall draw lots to determine the winner, and the provisions of the preceding Article shall not apply herein.
The annual rent referred to in the preceding Paragraph shall be calculated based on the product of the feedback fund ratio, multiplied by the income from the power generated from solar photovoltaic power generation equipment. However, if the installation is not completed before the time limit stated in the tender lease announcement, calculations for the rent may be based on the current land value tax of the land.
The basis for setting the base price of the feedback fund ratio referred to in Paragraph 1 shall be determined by the MOF.
For non-public use real estate leased by tender in accordance with Paragraph 1 of this Article, Article 13 no longer applies. Where the lessee intends to continue the lease, he/she shall submit an application for the lease renewal in writing, 6 months before the expiration of the lease term. Upon approval from the leasing authorities, the lessee may renew the contract and continue the lease.
For the lease continuation mentioned in the preceding Paragraph, the start date of the renewed term would be on the day following the expiration date of the original term. The expiration of the original lease term shall not be subject to the restrictions of Article 14 regarding the return of the leased property and the termination of utilization.

In the event that the non-public use land and constructional improvements are leased together by tender, the lease by tender will be based on the annual rent. The tenderer with the highest annual rent of a valid tender sheet shall be the winner of the tender. If there are two or more tenders with the same highest tender amount, the presiding officer shall draw lots to determine the winner.
The non-public use land and constructional improvements mentioned in the preceding Paragraph may be leased together to Rental Housing Subleasing Business by tender (hereinafter referred to as Subleasing Business) for subleasing to sub-lessee tenants.
The annual rent for the two preceding Paragraphs shall not be lower than the annual rent for direct lease, as required by law. However, in the event that no tenderer bids for the non-public use real estate and constructional improvements, the leasing authority shall consider reducing the offer price for re-tender, thus will not be subject to this restriction. The basis for setting the base price of the annual rent and the method of price reduction shall be determined by the MOF.
The annual rent for the real estate in the first two Paragraphs shall be charged in accordance with the tender winning annual rent price.
If, after the tender is awarded, there is a change in the direct lease rate stipulated by law, annual rent may be charged in accordance with the annual rent for direct lease as required by law, if the annual rent for direct lease is higher than the tender winning annual rent price. However, the annual rent for non-public use real estate and constructional improvements leased to Subleasing Business shall still be charged in accordance with the tender winning annual rent price.

For the lease by tendering of non-public use real estate that is a type of cultural heritage, announced in the Cultural Heritage Preservation Act (hereinafter referred to as “cultural heritage”), the leasing authority shall establish an evaluation committee to select the winner of the tender based on the proposals submitted by the tenderers. Matters such as members of the evaluation committee, contents that should be included in the proposals, evaluation method and basis, and the evaluation procedure, etc. shall be determined by the MOF.
The annual rent for the cultural heritage mentioned in the preceding Paragraph shall be charged in accordance with the tender winning annual rent price. However, the annual rent shall not be less than the sum total of the land value tax and house tax payable for the land and constructional improvements of the period as required by law.
During the term of the cultural heritage leasing relationship, application for rent reduction may be made in accordance with the Cultural Heritage Preservation Act and related regulations, for the amount of capital for restoration, management, and maintenance the lessee contributed.
For cultural heritage leased by tender in accordance with Paragraph 1, the regulations of Paragraphs 2 and 3 of Article 7, Article 8, and Article 9 do not apply.

Winner of the tender shall pay a contractor’s performance bond for non-public use real estate leased by tender. The charging standard of the performance bond and repayment types shall be determined by the MOF.

The contractor’s performance bond mentioned in the preceding Article shall be refunded without interest upon the expiration of the lease term or the termination of the lease, if there is any remaining balance after paying the unpaid rent, restoration of the land, or vacating the leased premises, and compensation for damages, etc. If there is any deficiency, the lessee shall pay it separately.
If the lessee transferred his/her lease rights in accordance with Article 39, the performance bond paid by the lessee shall be refunded without interest after the assignee pays the same amount of performance bond.

If a lessee needs to obtain a Consent Letter for the Land Use Rights for the construction of constructional improvements or facilities on non-public use land leased by tender, the Consent Letter shall be issued by the leasing authority. For constructional improvements or facilities undergoing its first ownership registration of the improvement, the registering party shall file the registration of caution, together with the leasing authority, with the registration agency.
Matters relating to the issuance of a Consent Letter for the Land Use Rights shall be determined by the MOF.

Six months prior to the expiration or termination of the lease by tender of non-public use land, the leasing authority shall, depending on the condition of the aboveground buildings, notify the lessee to proceed in the following manner:
(1) The ownership of aboveground buildings that still have value in use shall be transferred to the state without compensation.
(2) Lessees shall demolish aboveground buildings themselves for buildings that have no use value.
For leases conducted in accordance with Subparagraph 1 of the preceding paragraph, lessees shall complete the ownership transfer registration procedure, jointly with the leasing authorities, three months prior to the expiration or termination of the lease. During the period between completion of ownership transfer to the state and the expiration or termination of the lease, the aboveground buildings shall be used and maintained by the lessees, and no additional rent shall be charged for the lease of the aboveground buildings.
For aboveground buildings handled in accordance with Subparagraph 2 of Paragraph 1, leasing authorities will demolish aboveground buildings as regulated in the lease agreement if lessees fail to demolish the aboveground buildings by the expiration or termination of the lease. The lessees will be responsible for the costs incurred.

If the leasing authority has no other plans for the disposition and utilization of the non-public use land and constructional improvements that were leased together after the amendment to these Regulations came into effect on December 25, 2013, when the lease is re-tendered and the tender is awarded before the expiration of the current lease term, the lessee may have priority to take the lease and sign a new lease in accordance with the annual rent determined in the tender.
In the case of the aforementioned re-tendering, when the lessee wins the tender or makes the preferential right to accept the lease, the start date of the renewed term would be on the day following the expiration date of the original term. The expiration of the original lease term shall not be subject to the restrictions of Article 14 regarding the return of the leased property and the termination of utilization.
Where the lessee intends to exercise his/her right to preferential lease, he/she shall apply to the leasing authority within the certain period before expiration of the lease term for re-tendering. The certain period shall be decided by the management authority, and shall not be less than six months.

The lessee of a cultural heritage leased in accordance with Article 9-1 is not subject to the provisions of the two preceding Articles. Where the lessee intends to continue the lease, he/she shall submit an application for the lease renewal in writing, 6 months before expiration of the lease term. Upon approval from the leasing authorities, the lessee may renew the contract and continue the lease. Such renewal can be made up to 3 times.
The start date of the renewed lease term mentioned in the preceding Paragraph would be on the day following the expiration date of the original term. The expiration of the original lease term shall not be subject to the restrictions of Article 14 regarding the return of the leased property and the termination of utilization.

Regarding the intended continuing of the lease in the preceding Paragraph, the start date of the renewed term would be on the day following the expiration date of the original term. The expiration of the original lease term shall not be subject to the restrictions of Article 14 regarding the return of the leased property and the termination of utilization.
Regulations in Article 13-1 do not apply to the lessee of non-public use land and constructional improvements that were leased together to a Subleasing Business in accordance with Paragraph 2, Article 9. Where the lessee intends to continue the lease, he/she shall submit an application for the lease renewal in writing, 6 months before expiration of the lease term. Upon approval from the leasing authorities, the lessee may renew the contract and continue the lease. Such renewal can be made once.

Upon expiration of the lease term or termination of the lease for non-public use real estate, the lessee shall return the leased estate and terminate their utilization of the leased estate, and shall not seek any compensation from the leasing authority.

The provisions of Article 26, Article 27, and the latter part of Paragraph 1, Article 28, regarding the eligibility for rent reduction can be applied when leasing by tendering.