Housing justice is highly concerned by our nationals. Also, the right of housing is recognized in Article 11, section 1 of International Covenant on Economic, Social and Cultural Rights. In the author’s opinion, the protection of housing right shall be an idea that everyone has a house to live in rather than home ownership. He further mentioned the Housing Act promulgated on December 30th, 2011 was enacted for improving nationals’ housing rights. However, the standards of housing speculating in the amendments of House Tax Act and Tax Rate Regulation regulated by each county or city government are quite different. The Taipei City Government even created taxes on luxury residences. These are violated the Ability-to-Pay Principle and Tax Fairness Principle proclaimed in J.Y. Interpretation.