Land Act Article 18
Only foreigners whose home countries, according to treaties or their domestic laws, entitle Republic of China nationals to the same rights may acquire land in Republic of China.
中文原文 土地法第18條
外國人在中華民國取得或設定土地權利，以依條約或其本國法律，中華民國人民得在該國享受同樣權利者為限。