Land Renting and Expense Collecting Standards of Technology Industrial Parks Article 14

If the business entity applies to rent the land and construct buildings, it should pay the land rental and expense according to actual leased area. The purchaser of building for use should pay the land rental and expense based on shared land area of the purchased floor area of the building.
中文原文 加工出口區土地租用及費用計收標準第14條
在區內營業之事業申請租用區內土地自行興建建築物,應按實際租地面積計繳土地租金及費用;購用建築物者,按所購用之建築物樓層面積應攤租之土地面積計繳土地租金及費用。

English translation for reference only; the Chinese text prevails. Not legal advice.