Standards for the Recognition of Owner-Occupied Houses and of the Status of an Individual to Lease out Premises for Public-Welfare Purposes Article 2

Ⅰ. A house used for residential purposes by the individual owner or a right-of-use house with superficies registered on the land thereof and used for residential purposes by the individual right-of-use holder is self-residence if the following conditions are satisfied:1.The house is not leased out or used for business;2.The house owner or right-of-use holder, his/her spouse or one of their lineal relatives resides in the house and has set their residence in the house on their household registration;3.The total number of houses owned by a person, his/her spouse, or their minor children shall not exceed three.Ⅱ.If a married couple and their minor children only own one house in the country, are in compliance with the provisions of Subparagraph 1 and Subparagraph 2 of the preceding paragraph, and the current value of the house is below a certain amount, the tax rate stipulated in the proviso in the first item of Subparagraph 1 of Paragraph 1 of Article 5 of the House Tax Act shall apply.