Regulations for the Enforcement of National Property Act Article 43-2
Non-public use real estate, which may be sold according to subparagraph 3 of paragraph 1 of Article 42 of this Act, can be leased directly; it means that real estate can be sold according to the stipulation of this Act or other laws. However, any one of following real estate shall not be leased:1. National land decided by local government must be annexed to adjacent land for construction use.2. Real estate for countervailing tax.3. On account of land expropriation, consolidation, purchase at declared value, purchase at negotiated value or realization and buying an estate, those lands are incorporated in operational development.4. Land for public housing.5. The industrial area arranged by the Ministry of Economic Affairs according to the abolished Act for Enhancing Enterprise Promotion, or land designated and established as industrial zones according to Act for Enhancing Enterprise Innovation, and the arrangement, designation or establishment of land should not be applied by industrial enterpriser or industry developers.6. National house using others land.7. National real estate approved within area of corporate development.8. Land not a public cemetery but its land category is grave and has grave on it.9. Other special situations not suitable for leasing.Real estate to lease directly in accordance with the foregoing stipulation can be leased by the National Property Administration directly without having approval for sale by the authority concerned; but if the sale must be approved by the competent authority in charge of relevant enterprise according to law, the competent authority in charge of relevant enterprise shall examine and consider the sale firstly and then handle the leasing.
中文原文 國有財產法施行細則第43-2條
本法第四十二條第一項第三款所定依法得讓售者得逕予出租之非公用不動產，指依本法或其他法律規定得予讓售之不動產。
但有下列情形之一者，應不予出租：
一、經地方政府認定應與鄰接土地合併建築使用之土地。
二、抵稅不動產。
三、因土地徵收、重劃、照價收買、價購取得或變產置產，經列入營運開發之土地。
四、興建國民住宅之用地。
五、經經濟部依廢止前促進產業升級條例核定編定為工業區或依產業創新條例核定設置為產業園區之土地，且其核定編定或設置非屬興辦工業人或興辦產業人申請者。
六、使用他人土地之國有房屋。
七、獲准整體開發範圍內之國有不動產。
八、非屬公墓而其地目為「墓」並有墳墓之土地。
九、其他情形特殊不宜出租者。
符合前項規定得逕予出租之不動產，免經權責機關核定讓售，逕由財政部國有財產局辦理出租。
但其讓售依法須經目的事業主管機關核轉者，應由該目的事業主管機關先行審核，再核辦出租。
但有下列情形之一者，應不予出租：
一、經地方政府認定應與鄰接土地合併建築使用之土地。
二、抵稅不動產。
三、因土地徵收、重劃、照價收買、價購取得或變產置產，經列入營運開發之土地。
四、興建國民住宅之用地。
五、經經濟部依廢止前促進產業升級條例核定編定為工業區或依產業創新條例核定設置為產業園區之土地，且其核定編定或設置非屬興辦工業人或興辦產業人申請者。
六、使用他人土地之國有房屋。
七、獲准整體開發範圍內之國有不動產。
八、非屬公墓而其地目為「墓」並有墳墓之土地。
九、其他情形特殊不宜出租者。
符合前項規定得逕予出租之不動產，免經權責機關核定讓售，逕由財政部國有財產局辦理出租。
但其讓售依法須經目的事業主管機關核轉者，應由該目的事業主管機關先行審核，再核辦出租。