Land Act Article 132

If any settler fails to complete the reclamation work within the prescribed time limit, the certificate of reclamation issued to him shall be revoked; but if such failure is due to force majeure, he may request the competent agriculture and forestry authorities for an extension of the time limit.
中文原文 土地法第132條
承墾人於規定墾竣年限而未墾竣者,撤銷其承墾證書。
但因不可抗力,致不能依規定年限墾竣,得請求主管農林機關酌予展限。

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