Civil Code Article 427
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
All charges and taxes on the thing leased shall be borne by the lessor.
中文原文 民法第427條
就租賃物應納之一切稅捐，由出租人負擔。