Act for Establishment and Administration of Science Parks Article 24

Park bureaus may exempt collection of land rent for no more than five years from the science-based enterprises which hold technologies contributing significantly to domestic industrial development.
中文原文 科學園區設置管理條例第24條
科學事業經管理局認定其科學技術對產業發展有特殊貢獻者,得減免其承租土地五年以內之租金。

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