Land Act Article 108

The lessee shall not, even with the consent of the lessor, sublease the whole or part of the leased farmland to another person.
中文原文 土地法第108條
承租人縱經出租人承諾,仍不得將耕地全部或一部轉租於他人。

English translation for reference only; the Chinese text prevails. Not legal advice.