Land Act Article 28

The Special Municipal, or County (City) Government may, in the light of local conditions and with due regard to the different categories and the nature of land, prescribe limits on the maximum area of private land which individuals or corporate bodies may own respectively.The limits on the maximum area of private land prescribed according to the provisions of the preceding paragraph shall be subject to the approval of the Central Land Administration.
中文原文 土地法第28條
直轄市或縣(市)政府對於私有土地,得斟酌地方情形,按土地種類及性質,分別限制個人或團體所有土地面積之最高額。
前項限制私有土地面積之最高額,應經中央地政機關之核定。

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