Guesthouses located in Aboriginal reserved land, recreational agriculture areas, tourist areas, remote districts, or small islands are allowed up to 15 rooms and guest quarters not exceeding 200 square meters.
但位於原住民保留地、休閒農業區、觀光地區、偏遠地區、離島地區則例外，得以客房數 15 間以下、客房樓地板面積 200 平方公尺（約 60 坪）以下的規模為限。