Housing Act Article 39
Municipal and county (city) competent authorities or related industrial competent authorities may provide subsidies or incentives for the construction, addition, reconstruction or renovation of houses with local, ethnic or historic features for the purpose of developing housing landscapes and features.Regulations for the abovementioned subsidies or incentives shall be prescribed by the municipal and county (city) competent authority or central industrial competent authority.
中文原文 住宅法第39條
直轄市、縣（市）主管機關或相關目的事業主管機關為營造住宅景觀及風貌，得補助或獎勵新建、增建、改建、修建或修繕，具有地方特色、民族特色或歷史原貌之住宅。
前項補助或獎勵事項之辦法，由直轄市、縣（市）主管機關或相關中央目的事業主管機關定之。
前項補助或獎勵事項之辦法，由直轄市、縣（市）主管機關或相關中央目的事業主管機關定之。