Cultural Heritage Preservation Act Article 102
Where individuals, legal entities, groups or institutions rent public monuments, historic buildings, commemorative buildings, and buildings inside monument preservation zones, archaeological sites, groups of buildings, historic sites, or cultural landscapes and contribute funds to restore the same, the rental payable may be exempt in whole or in part. The amounts to be exempted shall be subject to periodical review of the competent authorities on the basis of the management and conservation done. The regulations governing such deduction shall be stipulated by the central competent authority.
中文原文 文化資產保存法第102條
自然人、法人、團體或機構承租，並出資修復公有古蹟、歷史建築、紀念建築、古蹟保存區內建築物、考古遺址、聚落建築群、史蹟、文化景觀者，得減免租金；其減免金額，以主管機關依其管理維護情形定期檢討核定，其相關辦法由中央主管機關定之。