Land Act Article 119
By special improvements on farmland shall be meant improvements resulting from the increased application of labor and capital which, besides preserving the original qualities and utility of the land, increases its productivity or facilitates its cultivation.The lessee may freely make the special improvements referred to in the preceding paragraph, but he shall notify the lessor of the amount of the outlay incurred thereon.
中文原文 土地法第119條
於保持耕地原有性質及效能外，以增加勞力資本之結果，致增加耕地生產力或耕作便利者，為耕地特別改良。
前項特別改良，承租人得自由為之，但特別改良費之數額，應即通知出租人。
前項特別改良，承租人得自由為之，但特別改良費之數額，應即通知出租人。