Land Act Article 97

In cities and municipalities, house rentals shall not exceed an amount equivalent to an annual interest of 10 per cent on the total declared value of the land and the buildings thereon.If any house rental already agreed upon exceeds the amount prescribed in the preceding paragraph, the competent Special Municipal or County (City) Government may compulsorily reduce it to the limit prescribed in the preceding paragraph.
中文原文 土地法第97條
城市地方房屋之租金,以不超過土地及其建築物申報總價年息百分之十為限。
約定房屋租金,超過前項規定者,該管直轄市或縣(市)政府得依前項所定標準強制減定之。

English translation for reference only; the Chinese text prevails. Not legal advice.