Land Act Article 17
Lands of the following descriptions shall not be transferred or leased to foreigners, nor may encumbrance on them be created in favor of foreigners:(1)Forest lands.(2)Fisheries.(3)Hunting grounds.(4)Salt fields.(5)Lands with mineral deposit.(6)Sources of water.(7)Lands lying within fortified and military areas and lands adjacent to the national frontiers.The transfer referred to in the preceding paragraph shall not include the acquisition of land through inheritance. But the said land shall be disposed of to Chinese nationals within three years after the completion of the registration of inheritance. If the land is not duly disposed of within this time limit, the competent Special Municipal or County (City) Administration Agency shall transfer it to the National Property Bureau for public tendering. The procedure for public tendering provided by Article 73-1 shall, mutatis mutandis, apply.The provisions referred to in the preceding paragraph shall, mutatis mutandis, apply to the acquisition of land, listed in (1) to (7) above, through inheritance before the revision of this Act, where the registration of inheritance has not yet been completed.
中文原文 土地法第17條
左列土地不得移轉、設定負擔或租賃於外國人：
一、林地。
二、漁地。
三、狩獵地。
四、鹽地。
五、礦地。
六、水源地。
七、要塞軍備區域及領域邊境之土地。
前項移轉，不包括因繼承而取得土地。
但應於辦理繼承登記完畢之日起三年內出售與本國人，逾期未出售者，由直轄市、縣（市）地政機關移請國有財產局辦理公開標售，其標售程序準用第七十三條之一相關規定。
前項規定，於本法修正施行前已因繼承取得第一項所列各款土地尚未辦理繼承登記者，亦適用之。
一、林地。
二、漁地。
三、狩獵地。
四、鹽地。
五、礦地。
六、水源地。
七、要塞軍備區域及領域邊境之土地。
前項移轉，不包括因繼承而取得土地。
但應於辦理繼承登記完畢之日起三年內出售與本國人，逾期未出售者，由直轄市、縣（市）地政機關移請國有財產局辦理公開標售，其標售程序準用第七十三條之一相關規定。
前項規定，於本法修正施行前已因繼承取得第一項所列各款土地尚未辦理繼承登記者，亦適用之。