Child and Juvenile Welfare and Rights Protection Act Article 75-1
When special municipalities and county (city) competent authorities entrust non-profit legal persons to operate infant care centers, early intervention institutions, and placement and care institutions that require national land or buildings for national policy purposes, the national property management agency may provide them for use by leasing; the rental standard shall be based on the current land value tax and house tax payable by law for the land and buildings.
中文原文 兒童及少年福利與權益保障法第75-1條
直轄市、縣（市）主管機關為配合國家政策，委託非營利性質法人辦理托嬰中心、早期療育機構、安置及教養機構需用國有土地或建築物者，得由國有財產管理機關以出租方式提供使用；其租金基準，按該土地及建築物當期依法應繳納之地價稅及房屋稅計收年租金。