A6:

1. The royalty paid by an outsourcing contractor of non-public-use national property should include the contract royalty and the business royalty. (If the national competent authority of the target business has set charge standards or discounts, such charge standards or discounts will prevail).
2. An outsourcing contractor must pay the contract royalty within three months after the approval notice is issued. The amount of royalty will be 4% of the government assessed current value of the land outsourced for operations or 1.3% of the term (years) of outsourced operations.
3. Business royalty: The amount will be 5% of the annual interest on the declared land value in the year of approval for land; 10% of the annual interest on the house (property) tax on which buildings are levied in the year of approval for buildings; and 10% of the annual interest on the book value kept by a NPA branch (office) at the time of approval for miscellaneous works and equipment.