Enforcement Act of Land Act Article 32
When settlers on uncultivated land acquire ownership of the land upon which the reclamation work is completed, the use management, transfer, and inheritance of such land shall,mutatis mutandis, apply to the provisions of the Land Act and this Act regarding owner-cultivator.
中文原文 土地法施行法第32條
承墾人墾竣取得所有權之土地，其使用管理及移轉、繼承，均準用土地法及本法關於自耕農戶之規定。