Regulations for Leasing of National Non-public Use Real Estate Article 43
If the lessee dies during the period when the leasehold relation is still in force, the successor shall apply for a succession renewal of lease within six months from the date of commencement of the succession. However, if the successor cannot be held responsible or approved by the responsible authorities, he or she may apply for an extension of the period.Violation of the provisions in the preceding Paragraph shall be handled in the following manner:(1) The Lessor shall notify the successor to apply for succession renewal of lease, within one-months’ time, for the lease agreements for afforestation land.(2) For leases other than the preceding Paragraph, unless otherwise provided by law, the Lessor shall notify the inheritors to pay the overdue penalties, within one-months’ time, and all inheritors shall apply for the succession renewal of lease in conjunction. If the inheritors fail to comply accordingly, the lease shall be terminated.If not all of the inheritors are able to apply for the succession renewal of lease in conjunction, unless otherwise provided by law, some of the inheritors may make the application in the name of all of the inheritors.The basis for the calculation of the overdue penalties stated in Subparagraph 2, Paragraph 2 shall be an additional one-months’ rent of the month the succession commences for every month overdue, up to a maximum of five months' rent.
中文原文 國有非公用不動產出租管理辦法第43條
租賃關係存續期間，承租人死亡，繼承人應於繼承開始之日起六個月內申請繼承換約。
但不可歸責於繼承人或經各主管機關核准者，得申請展期。
違反前項規定，依下列方式處理：
一、造林地租約，由出租機關通知繼承人於一個月內申請繼承換約，未配合辦理者，終止租約。
二、前款以外之租約，除法令另有規定外，由出租機關通知繼承人於一個月內繳納逾期違約金，並會同辦理繼承換約，未配合辦理者，終止租約。
全體繼承人無法會同申請繼承換約者，除法令另有規定外，得由部分繼承人以全體繼承人之名義申請辦理。
第二項第二款違約金之計收基準，逾期每滿一個月加收繼承事實發生當月一個月之租金額，至多以五個月租金額為限。
但不可歸責於繼承人或經各主管機關核准者，得申請展期。
違反前項規定，依下列方式處理：
一、造林地租約，由出租機關通知繼承人於一個月內申請繼承換約，未配合辦理者，終止租約。
二、前款以外之租約，除法令另有規定外，由出租機關通知繼承人於一個月內繳納逾期違約金，並會同辦理繼承換約，未配合辦理者，終止租約。
全體繼承人無法會同申請繼承換約者，除法令另有規定外，得由部分繼承人以全體繼承人之名義申請辦理。
第二項第二款違約金之計收基準，逾期每滿一個月加收繼承事實發生當月一個月之租金額，至多以五個月租金額為限。