Regulations for Leasing of National Non-public Use Real Estate Article 5
The rental rates stated in these Regulations refer to the rate of annual rent, calculated according to the following standards:(1) Building lot: current total of the declared land value of the subject land.(2) Constructional improvements: the current price of house tax(3) Cultural land and other agricultural land: current total harvest of the principal product, converted into monetary substitution, when the local government makes a public announcement.Rent calculation and collection for afforestation areas shall be handled in accordance with the regulations stipulated by the central forestry organization governing the timber disposition of forestry products of leased national forests, at the time of felling of the trees or bamboo.
中文原文 國有非公用不動產出租管理辦法第5條
本辦法所稱租金率，指依下列基準計算年租金之比率：
一、建築基地：當期土地申報地價總額。
二、建築改良物：當期房屋課稅現值。
三、養地及其他農業用地：地方政府公告當期正產物收穫總量折算代金。
造林地租金計收基準，比照林木、竹林砍伐時中央林業主管機關出租國有林事業區造林地之林產物分收規定辦理。
一、建築基地：當期土地申報地價總額。
二、建築改良物：當期房屋課稅現值。
三、養地及其他農業用地：地方政府公告當期正產物收穫總量折算代金。
造林地租金計收基準，比照林木、竹林砍伐時中央林業主管機關出租國有林事業區造林地之林產物分收規定辦理。