In accordance with Article 42 of the National Property Act, the non-public use real estate shall be leased by tendering. However, the non-public use real estate may be leased directly if one of the following conditions apply: (1) the original lease term has expired within 6 months; (2) those who have utilized the real estate in deed before July 21, 1993, and are willing to pay the compensation for the occupying period; or (3) those which may be sold according to the stipulation of this Act or other laws. The lease agreement of the non-public real estate shall become valid in writing form. If the leasehold relation has become non-periodic in accordance with laws and regulations, the tenant shall be notified to institute a written lease within 3 months; if not, the administration authority shall terminate the leasehold relation.
The lease term of the non-public use real estate shall be determined under the provisions in the following items: constructional improvement, under 5 years; building lot, under 20 years; other land, 6 to 10 years. The lease term may be renewed upon its expiration. 
The rent of the non-public use real estate is determined by land-related laws and regulations; for such matters not specified in land-related laws and regulations, it shall be prescribed by the Ministry of Finance referring to the actual situation and then submitted to the Executive Yuan for approval. The rent rate for direct lease will be five percent (5%) of the annual interest on the declared land value of the year for national construction sites; and ten percent (10%) of the current value based on which the house (property) tax of the year is levied. The rent of land for agriculture, culture, afforestation, and mining will be subject to the relevant laws and regulations. The rent rate specified in the related laws and regulations will not apply when the property is leased by tendering or leased for commercial purpose.
The rent for non-public use national land leased by tendering should include the contract royalty and the annual rent, with the contract royalty as the tender. The base price of the contract royalty must not be lower than the total amount of the annual rent of direct lease multiplying the term of lease. The contract royalty will be the offer made in the tender. The annual rent will be the annual rent for direct lease. When tendering for national property including non-public-use national land and constructional improvements in the same contract, the base value of the tender should be the annual rent estimated according to the market value and should not be lower than the annual rent of direct lease. The annual rent will be the offer made in the tender.