Land Act Article 20

Foreigners shall file an application together with related documents to the competent Special Municipal or County (City) Government for approval if they intend to acquire land for the usages referred to in the preceding Article. This applies to where there is a change of usages for the land or a transfer of landownership except through inheritance. An acquisition according to Section (8) of the preceding Paragraph requires the advance approval of the central authority in charge of the business. The Special Municipal or County (City) Government shall decide whether an application within the terms of the preceding paragraph is to be approved within 14 days of receipt and shall then refer the matter to the Central Land Administration for examination after approval.Foreigners shall use the land, acquired according to Section (8) of the preceding Paragraph, within the prescribed time limit and usage. Foreigners shall apply to the central authority in charge of the business for an extension with full explanation of the causes, if they fail to use the land within the prescribed time limit. The competent Special Municipal or County (City) Government shall instruct the landowners, if they fail to use the land according to the prescribed time limit and usage, to dispose of their land within three years of receiving such notification. If they fail to dispose of the land after the expiration of the said period, the competent Special Municipal or County (City) Government may directly invite a public tender, and return the proceeds to the landowners. Any improvements thereto may be disposed of together.Rules governing the procedure for public tender, the calculation of proceeds, the treatment of objections and other matters to follow, shall be formulated by the Central Land Administration.