1.An individual or a profit-seeking enterprise who has any income derived from transactions of house (excluding farm huts and agricultural facilities built under the Agricultural Development Act), house and the share of land associated with the house, or any land which can be issued a construction permit

2. An individual who acquires the right to use a house by creation of superficies or the presale house with its building location on or after January 1, 2016.

3. Individual directly or indirectly holding more than half of the total number of shares or the total amount of capital of an enterprise within or outside the Republic of China, where at least 50% of the value of such shares or capital are constituted by house and land within the territory of the Republic of China. However, it shall not apply if the transactions of the shares are those of the stocks in Exchange-listed, OTC-listed, or emerging stock companies.