Land Act Article 120

When any farmland is returned to the lessor on the termination of the lease contract according to the provisions of Section (2), (3), (5) or (6) of Article 114, the lessee may claim from the lessor repayment of the outlay incurred on the special improvements referred to in Paragraph two of the preceding Article, but such repayment shall be limited to the cost of that part of the special improvements which has not lost its utility.The provisions of the preceding paragraph shall apply mutatis mutandis, when the right of perpetual lease (yungtien) is revoked according to the provisions of Articles 845 and 846 of the Civil Code.