Land Act Article 112
The lessor of a farmland shall not collect farm rent in advance. But if cash deposit is payable according to local custom as security for the lease of a farmland, the amount of such deposit shall not exceed one-fourth of the annual rent.The interest on the cash deposit referred to in the preceding paragraph shall be deemed as part of the farm rent, and its rate shall be determined by the general rate of interest prevailing in the locality.
中文原文 土地法第112條
耕地出租人不得預收地租，但因習慣以現金為耕地租用之擔保者，其金額不得超過一年應繳租額四分之一。
前項擔保金之利息，應視為地租之一部，其利率應按當地一般利率計算之。
前項擔保金之利息，應視為地租之一部，其利率應按當地一般利率計算之。