Enforcement Act of Land Act Article 49
To the extent that the purpose of land expropriation is not impeded, land expropriation shall be undertaken in a manner that will cause the least loss to the locality and shall avoid choosing farmland whenever possible.
中文原文 土地法施行法第49條
徵收土地於不妨礙徵收目的之範圍內，應就損失最少之地方為之，並應儘量避免耕地。