• Promulgated by order of the Executive Yuan No. Tai (64) Jing Zi 7438 on 1st October 1975.
• Amended and promulgated by order of the Executive Yuan No. Tai (69) Jing Zi 13122 on 13th November 1980.
• Amended and promulgated by order of the Executive Yuan No. Tai (73) Jing Zi 14848 on 7th September 1984.
• 22 full articles were amended and promulgated by order of the Council of Agriculture (COA), Executive Yuan No. (89) Nong Chi Zi 890128321 on 7th June 2000.
• Amended and promulgated by order of the Council of Agriculture (COA), Executive Yuan Nong Chi Zi 0940010268 on 10th June 2005.

Article 1:　These rules are enacted pursuant to Article 67 of the Agricultural Development Act (hereinafter referred to as the Act).

Article 2:　The legal grounds and restrictions with respect to the 3 types of agriculture land mentioned in Subparagraph 10, Article 3 of this Act are as follow:
1.Arable land as stated in Subparagraph 11, Article 3 of this Act.
2.Land in designated zones that is devoted to forestry, farming, water resources, conservation, national land protection and agricultural access roads as prescribed in Regional Planning Act or land in the designated zones that has not been planned for specific purposes by law.
3.Land devoted to farming and animal breeding activities within the designated special agricultural zones, general agricultural zones, slope land conservation areas, and forest zones as prescribed in Regional Planning Act.
4.Land in agricultural zones and conservation zones as prescribed in Urban Planning Law
5.Land planned according to zones and type of use within national parks as prescribed in National Park Law and approved by National Park Headquarters in concert with related departments as following the same regulations as land mentioned in the previous 3 subparagraphs.

Article 3:　(Deleted)

Article 4:　The act to jointly establish a nationwide union according to the relevant laws mentioned in Article 7 of this Act refers to establishing a national union according to Civil Associations Act.

Article 5:　The existing laws and regulations mentioned in Paragraph 2, Article 10 of this Act are also applicable when the competent authorities decide whether to approve or disapprove changes in the use of agricultural land mentioned in Paragraph 1, Article 10 of this Act.

Article 6:　(Deleted)

Article 7:　(Deleted)

Article 8:　The government projects of welfare facilities mentioned in Subparagraph 1, Paragraph 3, Article 12 of this Act refer to educational, charity, medical, sanitation, social welfare, civil activity and other facilities constructed by the government.

Article 9:　The overall planning for watershed management, coordinating and promoting the construction and maintenance of agricultural projects and public facilities mentioned in Article 15 of this Act shall be governed as follow:
1.Those who are within the municipal, county (city) districts shall be governed by the respective competent authorities in the municipality or county (city). However, if the scale is larger than what the competent authorities in the municipality or county (city) can manage, they shall be governed by the central authorities.
2.Those that extend over 2 municipal, county (city) districts shall be governed by the central authorities.

Article 10:　(Deleted)

Article 11:　 Ones who exercise land policies and agricultural policies mentioned in Subparagraph 7, Paragraph 1, Article 16 of this Act refer to the following:
1.Lease or sale of land by the government
2.Land allocated for indigenous people reservation
3.Adjustments of land rights
4.Reorganization of land registration
5.Improvement of farm irrigation roads in agricultural consolidation areas
6.Build farmhouses as an integral part of a concentrated village as prescribed in this Act
7.Other special cases that are in-line with the main goals of and approved by central competent authorities
Based on Subparagraph 7, Paragraph 1, Article 16 of this Act, the main goals of the central competent authorities shall be processed by the municipal or county (city) governments.

Article 12:　The establishment of Agricultural Development Fund as mentioned in Paragraph 1, Article 24 of this Act, shall only establish the foundation after acquiring approval from the central competent authorities. Donations, management and utilization of the fund shall be prescribed by the articles of incorporation. In addition, funds shall be deposited in a special account.
Annual plans, budgets, sales reports and financial statements of development funds for all industries shall be reported and examined by the central competent authorities.

Article 13:　The plan for special agricultural production zone shall be regulated by the competent municipal or county (city) authorities according to Paragraph 1, Article 25 of this Act. In addition, depending on the willingness of farmers, the competent authorities shall coordinate related authorities and organizations in devising a draft, which shall be approved by the central competent authorities. The same procedures shall apply for changing or terminating the said plan.
The plan for special agricultural production zone shall record the following:
1.Type of agricultural product and type of management
2.Area, location and area of establishment
3.Number of farmers in the area
4.Methods of management or procedure plans including implementation plans for output, production, storage and marketing
5.Plans to strengthen farmer organizations, education and training
6.Allocation, management and maintenance plans for public facilities
7.Estimated capital including subsidies, supporting funds and loan amounts
8.Projected performance

Article 14:　 The plan for special agricultural production zone shall be executed by the competent municipal or county (city) authorities or it shall coordinate related authorities and organizations in implementation.
Special agricultural production zones as mentioned in the previous paragraph that extend over 2 municipal, county (city) districts shall be governed by the central authorities.

Article 14-1:　　Land used for agricultural purposes that is changed to non-agricultural purposes according to the law shall meet one of the following conditions identified by the competent authorities. In addition, farmers who obtain proof of agriculture land used for agricultural purposes can be exempted from land increment tax, estate tax, gift tax and farmland tax as prescribed in Paragraph 1 of Article 37 and Paragraph 1 or 2 of Article 38 of this Act:
1.Users who did not complete details of plans prescribed by the law and are not approved to implement the intended changes.
2.Constuction users who did not implement urban renewals or zone expropriations according to the detailed region plans and urban planning proposals promulgated before the announcement of detailed region plans and urban planning proposals and are not approved to implement the intended changes.

Article 15:　The competent municipal or county (city) authorities shall approve and issue proofs according to Article 39 of this Act. After proofs are issued, they should be filed for management. In addition, it shall perform inspections randomly or periodically in concert with competent authorities of land use zoning regulations, Land Administration Agent, Revenue Service Office or National Tax Administration Office according to Article 40 of this Act, Regional Planning Act and Urban Planning Law.
Documents of land increment tax, estate tax, gift tax exemption or ownership transfer of arable land approved by the Land Administration Agent, Revenue Service Office or National Tax Administration Office shall be self-administered or noted in registration information. In addition, related information, files as mentioned in the previous paragraph and notes shall be sent to the competent municipal or county (city) authorities within 1 month after approval.
When competent municipal or county (city) authorities discover cases that are not used for agricultural purposes as prescribed by the law during periodic or random inspections as mentioned in the first paragraph, these cases shall be listed and managed as special cases in the following ways:
1.Notify the owner of the agricultural land. The competent authority shall order the land to be resumed its purpose for agriculture within a limited time according to Paragraph 3 of Article 37 and Paragraph 1 or 2 of Article 38. In addition, the competent authority shall keep track of the conditions of land utilization after recovery and take notes for information regarding the special case.
2.Notify the competent authorities of land use zoning regulations in Regional Planning Act and Urban Planning Law and act as prescribed in Paragraph 1, Article 69 of this Act.
3.Land owners as prescribed in Paragraphs 1 and 2, Article 38 of this Act who did not resume land use for agriculture or did not resume land use for agriculture repeatedly, the competent authorities shall notify the governing Revenue Service Office or National Tax Administration Office to request tax payments for estate tax, gift tax or farmland tax from the owner. In addition, land owners as prescribed in Paragraphs 3 or 4, Article 37 of this Act who did not resume land use for agriculture or did not resume land use for agriculture repeatedly, the competent authorities shall store notes in the information mentioned in the first subparagraph and notify the governing Revenue Service Office to take notes as well. In the event that the agriculture land shall be transferred again, the competent municipal or county (city) authorities shall state the notes concerning the matter on the approval certificate as prescribed in Article 39 of this Act.

Article 16:　 The competent municipal or county (city) authorities shall devise related regulations in order to implement the matters stated in Article 40 of this Act.

Article 17:　The exchange mentioned in Article 41 of this Act refers to the exchange of arable land that is located in the same area or neighboring area between family-owned farms that is beneficial to the management of the farms. The total area of arable land mentioned refers to the total area of arable land owned by all members of the household living together.
Family-owned farms, according to Article 41 of this Act, shall report purchase price or total area of arable land and labels before and after the exchange to the Revenue Service Office when applying for farmland tax exemption.

Article 18:　The completion of agricultural schools mentioned in Article 42 of this Act refers to the completion of agriculture-related education of secondary levels and above in public schools, schools registered or recognized by competent educational and administrative organizations in Taiwan or abroad. Youths as mentioned, refer to those between the ages of 18 and 45.

Article 19:　With respect to the government’s guidance in devising agreements between buyers and farmers for purchasing agricultural products mentioned in Article 44 of this Act, the contents of the agreement include product quality, specifications, standards, quantity purchased, guarantee, or price purchased. In addition, the purchaser shall send the agreement, table of quantity according to villages to the competent municipal or county (city) authorities for inspection.

Article 20:　The central competent authorities, as prescribed in Article 48 of this Act, shall implement planned marketing for specific agricultural or processed products and devise the following measures in concert with related authorities:
1.Set goals for output
2.Allocate supply areas for agricultural products or raw materials
3.Set sales quota
4.Set purchase price for agricultural products or raw materials
5.Set minimum purchase price
6.Guide production and sales departments in adopting contract-based production or contract-based purchases

Article 21:　The zoning or changes in supply areas for raw materials as mentioned in Article 49 of this Act, shall be devised by the competent municipal or county (city) authorities and inspected by the central competent authorities.

Article 22:　These enforcement rules shall come into effect as of the date of promulgation.