Jane Tsai and Julian Lai Recent judgments by the Taipei District Court have disapproved lessees’ claim for rent adjustments on the grounds of the COVID-19 pandemic. However, it is noteworthy that the Court also held that the lessee of a fixed term lease is entitled to claim for rent adjustment according to Article 227-2 of the Civil Code regarding the change in circumstances. Since the change in circumstances due to the pandemic is different from rent adjustments claims on the grounds of a change in real estate value as stipulated under Article 442 of the Civil Code, it should not be bound by the proviso of Article 442, which would prohibit the lessee of a fixed term lease from claiming rent adjustment on the grounds of a change in real estate value. However, recent judgments by the Taipei District Court ultimately disapproved lessees’ claim for rent adjustments primarily because the Court held that such claim should not be made merely due to a drop in income; rather, the reasonableness of each party’s risks and profit distribution shall be taken into consideration.