Land Act Article 5
“Improvement on land” referred to in this Act shall be divided into two different kinds: constructional improvements and agricultural improvements.Constructional improvements shall denote buildings or construction works affixed to land; agricultural improvements shall denote farm crops and other plants grown on land as well as improvement in irrigation and drainage and in soil.
中文原文 土地法第5條
本法所稱土地改良物，分為建築改良物及農作改良物二種。
附著於土地之建築物或工事，為建築改良物，附著於土地之農作物及其他植物與水利土壤之改良，為農作改良物。
附著於土地之建築物或工事，為建築改良物，附著於土地之農作物及其他植物與水利土壤之改良，為農作改良物。