Municipal and county (city) competent authorities shall evaluate the total demand, locations and number of households of social housing for housing plans and financial plans.

Competent authorities may provide social housing via the following methods:
1. Construction.
2. Use a public building and its site.
3. Accept a donation.
4. Purchase a building.
5. Rent and manage a private building for sublease.
6. Provide incentives, guidance, or subsidies for house rental service providers specified in Paragraph 2 of Article 52 to rent and manage private buildings for sublease, or provide matchmaking and management services for landlords and tenants.
7. Change registration of land use and donations for bulk reward.
8. Other methods determined by the central competent authority.
Private organizations may provide social housing via the following methods:
1. Construction.
2. Addition, reconstruction, and renovation of building on the same site.
3. Purchase building.
4. Rent and manage private building for sublease.
5. Other method determined by the competent authority.
Social housing provided via rent and management of private building set forth in Subparagraph 5 or 6 of Paragraph 1 is not applicable to the Government Procurement Act.

Methods of the competent authority for constructing social housing are as follows:
1. Direct building.
2. Co-construction.
3. Set up superficies rights for private participation in building.
4. Participate in urban renewal with public land or building and gain a building and its site.
5. Other method determined by the competent authority.

In the event a municipal or county (city) competent authority building social housing in accordance with this Act requires non-public use public land or buildings, the competent authority may proceed with appropriation.
Income gained from the use of national land or buildings by the competent authority for providing social housing in accordance with this Act may be used for providing social housing, and shall not be bound by Article 7 of the National Property Act.
If a competent authority, for the purpose of providing social housing in accordance with this Act, requires appropriation of non-public use public land or building with compensation, the competent authority may rent the land or building for a period prescribed by the central competent authority, and shall not be bound by the lease period set for the in Article 43 of the National Property Act. Land value tax and house tax during the lease period shall be paid by the competent authority, but shall be exempted for the construction period of the social housing.
The competent authority may exchange land for neighboring pieces of land for overall planning. Where the abovementioned neighboring land is private property, land exchange shall not be bound by Article 104 and Article 107 of the Land Act.

Municipality, county (city) governments may reduce or exempt land value tax and house tax during the construction of social housing.
The self-governance ordinance on the period, scope, standard, and procedures for tax exemption in the preceding paragraph shall be prescribed by the municipal, county (city) competent authority, and shall be reported to the Ministry of Finance for future reference.
During the operation of social housing specified in paragraph 1, rental income from spaces used to provide housing, long-term care services, services for the disabled, child-care services, and nursery, and service fee for house rental specified in Subparagraph 5 or 6 of Paragraph 1 and Subparagraph 4 of Paragraph 2 of Article 19 shall be exempt from sales tax.
Tax preference in paragraph 1 shall be limited to five years. The Executive Yuan may extend the tax preference period based on the actual situation six months before the period expires.

Competent authorities may provide incentives to encourage house rental services providers to provide social housing specified in Subparagraph 5 or 6 of Paragraph 1 and Subparagraph 4 of Paragraph 2 of Article 19.
For house owners who lease their house to the competent authority or house rental service provider for sublease and management in accordance with Subparagraph 5 or 6 of Paragraph 1 or Subparagraph 4 of Paragraph 2 of Article 19, or have a house rental service provider provide matchmaking and management services to use the space for housing, long-term care services, services for the disabled, child-care services, or nursery, income tax on their rental income may be reduced according to the following conditions:
1. Rental income is exempt from income tax, but limited to NT$15,000 per house each month.
2. If the house owner cannot produce evidence of necessary loss and expenses for tax deduction, income tax on rental income shall be calculated at 60% of the rental income.
Tax preference for rental income in the preceding paragraph shall be limited to five years.
The Executive Yuan may extend the tax preference period based on the actual situation six months before the period expires.
The lease contract data signed by the owner of the house in accordance with the second paragraph may be used for tax reduction or exemption in the same item but shall not be used as a basis for examining the rental income of the owner of the house.

A competent authority may apply to the competent authority of mid- to long-term financing or assist a private organization in applying for mid- to long-term financing if it deems the financing necessary for the construction, purchase, addition, reconstruction, or renovation of social housing.

Tenants of social housing shall be families or individuals that do not own a house or has income and assets below the specified standard.
Application qualifications, procedures, rent calculation, classification and charge, term and extension of rental, and other matters associated with tenants of social housing shall be prescribed by the competent authority.
The central competent authority shall review and adjust the aforementioned basic housing standards every four years. shall take into consideration tenants' income, affordability, market situation, and fee-charging standards when calculating rent of social housing tenants, and shall periodically review rent calculation.
The determination of rent in paragraph 2 is not applicable to Article 94 and Article 97 of the Land Act.

In paragraph 3 of the preceding article, where the social housing is provided in accordance with Subparagraphs 5 or 6 of Paragraph 1 or Subparagraph 4 of Paragraph 2 of Article 19, the competent authority may provide rental subsidies to tenants.

A private organization that intends to build social housing shall submit an application form, business plan and related documents to the municipal or county (city) competent authority.
The municipal or county (city) competent authority that processes the abovementioned application shall send one notification to applicants who did not submit all the required documents to submit missing documents within a specified time period. In the event the required documents are not submitted or the documents submitted do not meet requirements within the specified time period, the application shall be rejected.
Municipal and county (city) competent authorities may invite related agencies or scholars and experts to consult on applications to build social housing; applications that meet requirements after review shall be approved.
Municipal and county (city) competent authorities should complete review procedures within 90 days after receiving an application, but may extend the period by 60 days when necessary.
Required documents, review items, approval, withdrawal or abolishment of approval, contents of the business plan, handling change in the approved purpose and other matters associated with applications to build social housing in paragraphs 1 to 3 shall be prescribed by the central competent authority.

Social housing built by a private organization may be a new building or an addition, reconstruction or renovation of an existing building on the same building foundation.
Where the social housing is a new building, the building foundation shall meet one of the following requirements:
1. Total floor area of at least 500m2 in an urban planning district, and total floor area of at least 600m2 calculated based on building bulk specified in urban planning.
2. Type A building land or type B building land of at least 500m2 in non-urban district.
3. Type C building land, recreation land or special purpose land of at least 1,000m2 in non-urban district.

Where a private organization requires non-public use public land or building for social housing, the public property management authority may rent or set up superficies for the land and provide preferential treatment. Constraints of Article 28 of the National Property Act shall not apply.
The abovementioned preferential treatment for rent and setting up superficies shall be prescribed by the Ministry of Finance jointly with the Ministry of the Interior.
Where there are fragmentary or narrow pieces of public land in the building foundation required by the private organization, the authority for sales of public land shall sell the land according to the announced current land value.

Municipal and county (city) competent authorities may subsidize interests on loans for new construction, addition, reconstruction, renovation, or purchase of social housing, partial construction expenses, operation and management expenses, or other expenses of private organizations.

Municipal and county (city) competent authorities shall instruct the land administration office to specify “social housing” in the remarks column of the building registration book for social housing provided by a private organization. This article does not apply to social housing provided using the method in Subparagraph 4 of Paragraph 2 or Article 19.
When the operator of social housing changes the use of the building, the operator shall settle the amount of preferential treatment and incentives, report the amount to the municipal, county (city) competent authority, and pay the amount in full. Only after arrangements are properly made for tenants of the social housing may the municipal, county (city) competent authority instruct the land administration office to cancel the annotation of social housing.
The amount of preferential treatment and incentives in the preceding paragraph from after the date operation was approved to the date operation ended may be excluded.
When ownership of social housing in paragraph one is transferred, the operator shall apply to the competent authority for approval; operators that change the building use shall handle affairs in accordance with paragraph two.
The amount set forth in paragraph two and the preceding paragraph shall be paid to the competent authority to set up a housing fund; competent authorities that do not have a housing fund shall appropriate the amount to the housing fund of the central competent authority.
The calculation method, calculation standard, terms of agreement, required documents, and other matters requiring compliance for the amount set forth in paragraphs two and four shall be prescribed by the municipal, county (city) competent authority.

In the event social housing provided by a private organization will be discontinued for specific reasons, the operator of social housing shall make proper arrangements for tenants who are economically or financially disadvantaged. Where the operator is unable to make proper arrangements, the industrial competent authority of the municipality or county (city) shall provide assistance with arrangements. In the event the operator does not comply with requirements, the municipal or county (city) competent authority shall enforce the proper arrangement of said tenants. When necessary, the municipal or county (city) competent authority may take over the social housing.
Procedures, time period, limitations of management right and property management right of the social housing being taken over, and subsidies to help make arrangements for tenants shall be prescribed by the central competent authority jointly with the central industrial competent authority.

In order to improve the quality of public services where social housing is located, social housing provided by a competent authority or private organization shall reserve space for social welfare services, long-term care services, services for persons with disabilities, child-care services, nurseries, youth entrepreneurship, community activities, leisure activities, business activities, restaurant services, or other necessary facilities.
Items and scale of necessary facilities in the preceding paragraph shall be announced by the central competent authority and published in the government gazette.

Competent authorities or private organizations shall consider the physical and mental status of tenants, family composition and other necessary conditions when building social housing in order to provide suitable facilities or equipment.
The abovementioned facilities, equipment, and social welfare services shall be prescribed by the central competent authority.

Social housing built by a competent authority may be managed by the competent authority or outsourced.
Non-profit organizations may rent and operate public social housing and sublease to economically or socially disadvantaged persons specified in Article 4.

Operators of social housing may provide cultural and recreational activities, community activities, restaurants, referral services and other services provided or introduced based on the needs of tenants independently or in cooperation with property management and related service industries, and may charge expenses for the services.
Operators of social housing shall submit standards for the abovementioned expenses to the municipal or county (city) competent authority for future reference.

A municipal or county (city) competent authority shall provide guidance, supervise and periodically evaluate operators of social housing by itself or through an agency (institution), school or organization, and shall announce evaluation results to the public. Incentives shall be provided to operators rated as excellent in evaluations.
Regulations on the abovementioned evaluation and incentives shall be prescribed by the central competent authority.

In the event tenants of social housing have any one of the following conditions, the operator may terminate the contract of tenancy and retrieve the residence:
1. The tenant no longer qualifies for social housing.
2. The tenant leases or lends part or all of the residence to others.
3. The tenant reconstructs, makes an addition, builds an illegal construction, changes the original state of the residence, or uses it for any purpose other than residency.
4. Any other actions that violate the contract of tenancy.
In the event a tenant falls into difficulty due to an emergency incident after the operator retrieves their residence, the operator shall notify the competent authority of social affairs to provide assistance.