The competent authorities of all levels may, according to the conditions of development and the characteristics of land utilization, work out all kinds of development, utilization and nursing plans for the lands reserved for indigenous people within the regions under their jurisdiction.
The development, utilization and nursing plans as referred to in the preceding paragraph may be implemented by means of cooperation or cooperative or entrusted operating.

The Ministry of the Interior and the municipal and county / city governments may implement land readjustment or community renewal for the lands reserved for indigenous people according to law.

If the government needs to use public-owned lands reserved for indigenous people for public productive enterprise or special purposes, the department that needs the lands may prepare a land utilization plan and submit it to the Township / City / District Office. The Office which will transfer the plan to the Reserved Land Rights Review Committee, and the Committee shall produce a position paper and report to the upper-level competent authority for approval. Then, the required lands may be allocated for use. But the lands used for public productive enterprises shall be limited to those needed by the Township / City / District Offices that have lands reserved for indigenous people under their jurisdiction; and the lands used for agricultural experimentation and practice shall be limited to those needed by the agricultural experiment and practice institutions or schools.
In case of any of the circumstances prescribed in Article 39 of the National Property Act after a piece of land reserved for indigenous people as referred to in the preceding paragraph has been appropriated, the central competent authority shall immediately notify the National Property Administration , Ministry of Finance to report to the Executive Yuan for cancellation of appropriation. If the appropriation has been cancelled, the land shall be taken over by the central competent authority.

In order to promote the construction of the mining, quarrying, sightseeing and amusement, gas stations, and agricultural products distributing and storage facilities, the development of industrial resources, the preservation of the indigenous culture, healthcare, social welfare, telecommunication and transportation, financial services and other enterprises authorized by the central competent authority in the areas reserved for indigenous people, assistance and guidance shall be provided preferentially for the indigenous people or indigenous organ, legal person or organization to carry out development or construction under the precondition that the livelihood of indigenous people and the administration of indigenous affairs will not be encumbered.
To apply for leasing the lands reserved for indigenous people or indigenous organ, legal person or organization for the purpose of development or construction as referred to in the preceding paragraph, the indigenous people shall prepare development or construction plans and illustrations, and submit to the governing Township / City / District Office for the Office to transfer them to the Reserved Land Rights Review Committee for the production of position paper and report to the central competent authority for approval. After the application is approved by the Council and the official document produced by the competent authority of target business to approve the development or construction has been acquired, the applicant may lease the lands reserved for indigenous people. Each lease term may not exceed nine years, and relet may be applied for according to the original procedure upon expiration of the term.
The development or construction plans and illustrations as referred to in the preceding paragraph shall include the following documents:
1.Application and development or construction plan.
2.Configuration map of the land required, marked in relief map of a proportion scale and cadastral map of not less t han 1:5,000.
3.Contribution plan for construction on lands reserved for indigenous people.
4.Other required documents.
If an enterprise other than an indigenous organ, legal person or organization or a person other than indigenous people (“Non-indigenous people” for short) applies for leasing lands for development or construction, the Township / City / District Office shall first give a public announcement for thirty days, and handle the application in accordance with the provisions of the preceding two paragraphs only provided that no indigenous people or indigenous organ, legal person or organization applies with the 30-day period.

The scope of application for relet under the preceding article shall be limited to the scope of development or construction originally approved and the methods of development or construction, and the documents that should be submitted for application for relet are the same as the ones originally submitted. If it is explained in the application form that the original application documents are still used, it is not necessary to submit the related documents again, and the application may be handled without following the provision of the fourth paragraph of the preceding article.

When applying for development or construction according to the provision of Article 24, if the indigenous people has already acquired the ownership of the lands, the applicant shall negotiate with the owner on the price and report to the Municipal/County/City competent authorities for approval, and then participate in investment; in case of transfer of investment rights, the transferee shall be limited to indigenous people.
If the leasehold has been acquired by indigenous people, the applicant shall negotiate with the right holder to provide compensation.

If a leaseholder of the lands reserved for indigenous people as referred to in Articles 23~25 conducts any of the following, the lease contract shall be terminated and the lands drawn back, and no compensation will be provided for the facilities invested:
1. The leaseholder does not implement development or construction according to the development or construction plan, and change the plan or extend the time limit of development or construction without permission.
2. The leaseholder uses the land with infringing the plan.
3. The leaseholder subleases the land to others or has somebody act in his name.
4. Other occasions that will terminate the lease contract as explicitly prescribed in the contract take place.

For the non-indigenous people who have leased lands reserved for indigenous people before these Regulations are enforced and continue to cultivate or use the lands by themselves, the performance of the lease contracts may be continued.
For the already leased farming and foresting lands changed into building plots due to renewal or alteration of urban plan or alteration of non-urban lands, the area for reletting may not exceed 0.03ha/family upon renewal of lease contract.
The non-indigenous people who are domiciled in a township / city / district where there are lands reserved for indigenous people may lease the lands reserved for indigenous people in the township / city / district that may be used for construction according to law as the bases for self-provided houses, and the area may not exceed 0.03ha for each family.

The lands reserved for indigenous people leased under the preceding article may not be subleased, and the rights of such lands may not be transferred to others.
In case of violation of the provision of the preceding paragraph, the lease contract shall be terminated and the lands shall be drawn back.

The rent of the lands reserved for indigenous people shall be levied by the public treasury of the local municipal or township / city / district as the funds to be used for management of the lands reserved for indigenous people and for economic construction. The management and utilization plan of the rents shall be formulated by the central competent authority.