Land Act Article 88

Any land which is classified for agricultural use or for other purposes of direct production but is not so used according to Act shall be regarded as uncultivated land. But this provision shall not apply to lands lying fallow as necessitated by agricultural production.
中文原文 土地法第88條
凡編為農業或其他直接生產用地,未依法使用者為荒地。
但因農業生產之必要而休閒之土地,不在此限。

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