Land Act Article 110
Farm rent shall not exceed 8 per cent of the value of the land. If any contractual or customary rent exceeds 8 per cent of the value of the land, it shall be reduced to 8 per cent; if it is less than 8 per cent, it shall remain unchanged.“The value of the land” referred to in the preceding paragraph shall mean the statutory value of the land, or, in localities where the value of land has not been assessed according to Act, the average value of the land for the last three years.
中文原文 土地法第110條
地租不得超過地價百分之八，約定地租或習慣地租超過地價百分之八者，應比照地價百分之八減定之，不及地價百分之八者，依其約定或習慣。
前項地價指法定地價，未經依法規定地價之地方，指最近三年之平均地價。
前項地價指法定地價，未經依法規定地價之地方，指最近三年之平均地價。