促進民間參與公共建設公有土地出租及設定地上權租金優惠辦法
Regulations for Favorable Rentals Regarding Public Land Lease and Superficies in Infrastructure Projects
沿革（18 筆）
1.中華民國八十九年十月二十六日內政部（89）台內中地字第 8980839 號令、財政部（89）台財管字第 8900029232 號令訂定發布全文 5 條；並自發布日起施行 2.中華民國九十二年八月二十六日內政部台內授中辦地字第 0920084214 號令、財政部台財產管字第 0920024552 號令會銜修正發布第 2 條條 文；增訂第 2-1 條條文 3.中華民國一百零一年十一月一日內政部內授中辦地字第 1016651866 號 令、財政部台財產接字第 1013001095 號令會銜修正發布第 2 條條文 4.中華民國一百零六年五月二日內政部台內地字第 1061303259 號令、財 政部台財產公字第 10635003940 號令會銜修正發布第 2 條條文 5.中華民國一百零八年十二月二日內政部台內地字第 1080265639 號令、 財政部台財產公字第 10835011530 號令會銜修正發布第 2 條條文 6.中華民國一百零九年五月七日內政部台內地字第 1090261391 號令、財 政部台財產公字第 10935003070 號令會銜修正發布第 4、5 條條文； 並自一百零九年一月十五日施行 （因促進民間參與公共建設法於民國一百十一年十二月二十一日修正公 布第 15 條第 2 項，故促進民間參與公共建設公有土地出租及設定地 上權租金優惠辦法改由財政部主管）
資料來源：全國法規資料庫（ChOrder.json，版本 2025/12/26 上午 12:00:00）・政府資料開放授權
Article 1
This regulation is enacted according to the “Act for promotion of private participation in infrastructure projects” article 15.2.
Article 2
Rental calculations for public land in infrastructure projects are as follows:
1. Building period: calculated based on the result of the current declared land value times the current land tax rates.
2. Operation period: calculated based on the result of the current declared land value times the current land tax rates, plus 2% of the declared land value at the time of signing the contract.
3. If a piece of public land is in between its building period and operation period, the rental is equal to the rent in the building period plus the rent in the operation period.
According to the regulations of rent calculation in Paragraph 1, if the financial plans of the infrastructure projects cannot make ends meet, the authority can grant a rental discount.
The matters related to rent calculation in the previous two Paragraphs should be specified in the investment contract.
Article 2-1
If the needed land for infrastructure project is purchased by private institutes and registered to public, during the building and operation period, the authority can give special rent discount despite of the previous regulation.
Article 3
This regulation cannot be used with another favorable rental regulation.
Article 4
If the public land use plan cannot be completed, not due to the fault of the private institution, or if infrastructure project that suffer difficulties in construction and operation due to force majeure such as epidemic diseases or other majordisasters, the government authority can reduce or grant late payment.
Article 5
This regulation will active when issued.
The amendment of this regulation on May 7, 2020, enforced on January 15, 2020.