Long-Term Care Services Act Article 17

When a non-profit long-term care (LTC) institution requires the use of publicly owned but non-publicly utilized real property to implement national policies, it may, through a special application, request the competent authority to refer the matter to the property management authority for lawful lease. The lease payment shall be calculated as the annual rent equivalent to the land value tax and building tax payable for the property for the current period in accordance with law.If the land referred to in the preceding paragraph requires a change in land use, the LTC institution shall submit a request through the competent authority for the relevant authority to process in accordance with applicable regulations.The central competent authority shall prescribe the procedures, requirements, and other compliance matters for the special application referred to in paragraph 1.
中文原文 長期照顧服務法第17條
非以營利為目的之長照機構配合國家政策有使用公有非公用不動產之必要時,得專案報請主管機關核轉該不動產管理機關依法出租。
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。
前項土地應辦理用地變更者,由長照機構報請主管機關核轉有關機關依規定辦理。
第一項專案報請之申請程序、要件及其他應遵行事項之辦法,由中央主管機關定之。

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