Enforcement Act of Land Act Article 41

For land purchased on the basis of standard land value pursuant to Articles 29, 33, 34, 89 or 157 of the Land Act, the improvements thereon shall be purchased simultaneously based on their assessed value, unless the owners of such improvements willingly relocate them elsewhere.
中文原文 土地法施行法第41條
依土地法第二十九條、第三十三條、第三十四條、第八十九條及第一百五十七條照標準地價收買之土地,其改良物應照估定價值,一併收買之。
但該改良物所有權人,自願遷移者,不在此限。

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