Ministry of Economic Affairs R.O.C.(Taiwan)
Laws and Regulations Retrieving System

Article 1
This Standard is provided pursuant to Paragraph 2 of Article 11-1 of the Statute for the 
Establishment and Administration of Export Processing Zone.

Article 2
The rent for the Export Processing Zone Community Land (hereinafter referred as the 
“Community Land”) shall become effective from the date on which the lease contract is made, and 
shall be collected by the Export Processing Zone Administration (hereinafter referred as the
 “EPZA”) or its branch on a monthly basis. The monthly rent shall be calculated by first 
multiplying the announced land value of the respective land by 5%, followed by dividing by 12 
months, and then multiplying by the space of the land. The rent for land in trust shall be defined 
by the respective entrusting agency. 
The abovementioned rent shall be adjusted according to the adjustment, if any, of the land value 
duly made by the government, and shall become effective starting from the first day of the month 
following the date on which such an adjustment is confirmed. The amount of the rent used to cover 
the land value tax for the current year shall be adjusted according to the announced land value for 
the current year. The remaining amount shall be adjusted by multiplying the amount by the rate of 
increase in the announced land value for the current year if the said value increases compared to 
the previous period; however, the adjustment shall not exceed 10%. If the announced land value 
decreases compared to the previous period but the value is not lower than the land value announced 
in 2015, the remaining amount shall not be adjusted; if the said value is lower than the land value 
announced in 2015, the remaining amount shall be adjusted according to the rate of decrease. 
However, this provision shall not apply if otherwise agreed to in the lease contrac. 

Article 3
The expenses of public facility construction on the community land, along with the amortized 
repayments of loan principal and interest, shall be shared by the leasee on a twenty-year pro 
rata basis according to the space of land leased. 
The public facility invested and built by private capital shall obtain approval for the 
construction expenses from the EPZA, and the fee for the said facility shall be defined and 
collected by the EPZA or its branch in accordance with the standard stipulated in the above 
paragraph. 

Article 4    
The starting date for the rent and fee of the community land shall be agreed according to the 
following: 
1.Land rent:
(1)The rent payable by the leasee or the buyer of a building shall become effective when the 
   respective contract is made. 
(2)The rent payable by the buyer of a pre-sale building shall become effective when the notice of 
   construction completion is delivered. 
(3)The rent payable by an investment applicant using land or a construction before a lease 
   contract is made, while waiting for the approval of the said investment from the EPZA or its 
   branch, shall become effective and back-traceable from the date on which the said investment 
   application is approved. 
2.Public facility construction fee: 
(1)Developed area: The fee payable by the land leasee or the building buyer shall become effective 
   when the respective contract is made. 
(2)Developing area: The fee payable shall become effective when the respective contract is made, 
   and shall be adjusted accordingly upon the completion of the development. 

Article 5
The end date for the rent and fee of the community land shall be agreed according to the following:
1.End on the date next to the termination of the land lease contract.
2.End on the date next to the date on which the notice of the court verdict which rules the 
  termination of the land lease contract, is delivered. 

Article 6
The leasee shall be liable for extending the occupation period on the land after the respective 
lease contract has been terminated, and the standard for the rent of land lease shall apply. 
Failure to remit payment on time shall be subject to an additional payment of delay interest at 5% 
per annum until the delinquency is satisfied. 

Article 7
The rent and fee for the community land shall be paid no later than the last day of the respective 
month. Delinquency shall be subject to the following penalties: 
1.5% of the sum of rent and fee for the delinquency longer than one month but shorter than two 
  months; 
2.10% of the sum of rent and fee for the delinquency longer than two months but shorter than three 
  months;
3.15% of the sum of rent and fee for the delinquency longer than three months but shorter than four 
  months;
4.Without prejudice to the collection of all delinquent payments, the lease contract shall be 
  terminated if the past due payments of the rent, the fee and the penalty payments are not satisfied 
  for the fourth month. 
The EPZA or its branch shall deliver a written notice of past due payment as mentioned above to the 
respective leasee. 

Article 8
Unless otherwise agreed to in the land trust agreement, the agency service fee charged by the EPZA 
or its branch for the private or state-owned community land entrusted to the EPZA or its branch 
for maintenance or lease shall be 5% of the rent and fee of the land. 

Article 9
This Standard shall become effective as of the date of its promulgation.