Land Act Article 133
Any settler shall, from the date when the reclamation work is completed, acquired gratis the right of cultivation over the reclaimed land, and shall, in accordance with Act, apply to the competent Special Municipal or County (City) Land Administration Agency for the registration of the said right. If he has continued to cultivate such land for ten full years, he shall acquire the ownership thereof gratis.The right of cultivation referred to in the preceding paragraph shall not be transferred, but this provision shall not apply to inheritance by or donation to legitimate heirs.The reclaimed land referred to in the first paragraph may be exempted from the land tax for a period of two to eight years at the discretion of the competent Special Municipal or County (City) Government.
中文原文 土地法第133條
承墾人自墾竣之日起，無償取得所領墾地之耕作權，應即依法向該管直轄市或縣（市）地政機關聲請為耕作權之登記。
但繼續耕作滿十年者，無償取得土地所有權。
前項耕作權不得轉讓。
但繼承或贈與於得為繼承之人，不在此限。
第一項墾竣土地，得由該管直轄市或縣（市）政府酌予免納土地稅二年至八年。
但繼續耕作滿十年者，無償取得土地所有權。
前項耕作權不得轉讓。
但繼承或贈與於得為繼承之人，不在此限。
第一項墾竣土地，得由該管直轄市或縣（市）政府酌予免納土地稅二年至八年。