Standards for the Recognition of Owner-Occupied Houses and of the Status of an Individual to Lease out Premises for Public-Welfare Purposes Article 3
The phrase “houses leased out for public welfare purposes by a landlord registered with the local government as a charity,” as referred to in Item 1 of Subparagraph 1 of Paragraph 1 of Article 5 of the House Tax Act, refers to the situation where a landlord registered with a municipality, county, or city competent authority in accordance with the Housing Act and other related regulations leases out houses for residential purposes within a particular period of time determined by such competent authority.
中文原文 住家用房屋供自住及公益出租人出租使用認定標準第3條
本條例第五條第一項第一款第一目本文所定房屋供公益出租人出租使用，指經直轄市、縣（市）主管機關依住宅法及其相關規定核（認）定之公益出租人，於核（認）定之有效期間內，出租房屋供住家使用。