A7:
I. The house owned by the lessee is used as the primary residence. The rent of the national site is 50% discounted and calculated and collected as follows:
(I) The lessee has leased the national site since December 2015, and has paid the discounted rent for the total or part of the leased land that the preferential treatment for primary residence applies to.
1. Monthly rent collected in 2016 and 2017: the land rent is collected at a discount of 50%, and the preferential rate applies to the land of which the area is 300 square meters or less. The above discounted rent shall not be lower than the monthly rent actually paid in December 2015.
2. Monthly rent collected since January 2018: the land rent is collected at a discount of 50%, and the preferential rate applies to the land of which the area is 300 square meters or less.
(II) The lessee has leased the national site since December 2015 and has not enjoyed the preferential rent treatment or did not begin to lease the national site in December 2015: the land rent is collected at a discount of 50% in 2016, 2017, 2018, and from then on, and the preferential rate applies to the land of which the area is 300 square meters or less.
(III) When applying for the discount, the lessee shall submit a photocopy of the certificate of household registered in the house on the site and an affidavit stating that the house shall be used as a primary residence and shall never be rented or used for business, and that the lessee is willing to pay the rent without discount unconditionally as well as make an additional payment for the rent difference when the reason for or fact about the preferential rent ceases.
(IV) For a house on the national site that has been used for other purposes such as use for residence and business, or the primary residence of which the area is 100 square meters or less that the preferential rent was applicable to under the original provision, for the lessee of the national site who wants to apply for the change to 300 square meters and for whom the preferential rent is applicable under the new provision shall submit the current annual house tax bill or house taxation details as a proof for application.
II. The rent of the following five types of leased national site is discounted by 40%:
(I) The lessee of a national site used for the business purposes of government agencies, non-profit legal entities, charitable organizations, public welfare organizations, and schools may submit an application attached with the certificate of "the leased land used for its business purpose" issued by the competent authority in charge of the business concerned for preference.
(II) The leasing agencies shall directly give relevant preferences to users of buildings and residences used as diplomatic embassies, consulates, and representative offices as well as national sites used by schools for foreign nationals, so there is no need for an application.
(III) The lessees of national sites on which a house is used as a primary residence by disabled persons or their spouses who are disabled persons shall submit an application for preference, attached with the certificate of the disabled person and a photocopy of the certificate of the lessee's household registration in the house on the site. If the lessee is a disabled person's spouse, he/she shall submit an application for preference, attached with his/her spouse's certificate of being a disabled person and a photocopy of the certificate of the lessee's household registration in the house on the site. Both of the applications shall also be attached with the affidavit stating that the house shall be used as a primary residence and shall never be rented or used for business, and the lessee is willing to pay the rent without discount unconditionally as well as make an additional payment for the rent difference when the reason for or fact about the preferential rent ceases.
(IV) The leasing agencies shall directly give relevant preferences to the user of national land used for encouragement of private investment in the establishment of public facilities, so there is no need for application.
(V) The leasing agencies shall directly give relevant preferences to farmers who have leased the land inseparable from agricultural management according to the list of "The Land Inseparable from Agricultural Management.” The lessees are exempted from submitting certificates.
III. For active servicemen and their families who have leased national sites to build houses as primary residences or rent national houses for primary residences, the rent of the site or house shall be charged at a 30% discount. In addition, for the veterans who have leased national sites to build houses as primary residences and the area of the leased land complies with the provision of Article 6 of the "Rules of Discounted Rent of Public Use Land Leased by Veterans for Building Houses,” the land rent is charged at a 30% discount. These lessees can directly submit an application to the leasing agency for preferential rent, attached with a photocopy of the house registration certificate and a form of identification (active servicemen shall submit their service certificates or photocopies of their Ration Card, and then submit photocopies of their veteran certificates, and hand in their original copies for checking).
IV. The lessee who leases national real estate for the following uses may submit an application and the certificate to the leasing agency for preference or rent reduction:
(I) The national real estate is used for an arcade providing public passage, and the lessee may submit the certificate of use for an arcade (such as a building registration transcription), and the rent of the site will be charged at a 50% discount.
(II) The revenue generated by leased national agricultural land has decreased or the land cannot be used due to natural disasters and force majeure. The lessee can submit an application attached with the certificate issued by the local government for rent reduction or exemption.
(III) For the house built on the leased national site that has been damaged due to the disasters defined in the subparagraphs of Paragraph 1, Article 2 of the Disaster Prevention and Protection Act and cannot be used or lived in, the lessee is exempted from paying the land rent from the month the disaster damaged the house to the end of the month the repair or construction is completed.
(IV) The rent for a leased national house or private house on the leased national site used as a historic site shall be charged at a 50% discount with the certificate issued by the competent authority.
(V) The area of building has been reduced according to the provisions of the local government construction authority, and the rent of the part reserved for public use shall be charged at a 50% discount with the certificate issued by the local construction authority.
(VI) The rent of real estate used for public drainage shall be charged at a 50% discount with the certificate issued by the competent authority.