Land Act Article 131

Any settler shall commence reclamation work within a year from the date when he receives the certificate of reclamation, and the time limit in terms of years for the completion of the reclamation work shall be fixed by the competent agricultural and forestry authorities. If any settler fails to commence reclamation work within the prescribed period, the certificate of reclamation issued to him shall be revoked.
中文原文 土地法第131條
承墾人自受領承墾證書之日起,應於一年內實施開墾工作,其墾竣之年限,由主管農林機關規定之,逾限不實施開墾者,撤銷其承墾證書。

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