Land Expropriation Act Article 35

The liabilities borne by any expropriated land or constructional improvements shall be settled up to the limit of compensation payable for the expropriated land or constructional improvement by the municipal or county (city) competent authority at the time of distributing compensation payment, unless the compensation is effected through distribution of land for compensation in accordance with Articles 41 and 42 herein.The liabilities referred to in the preceding paragraph means the value of other rights and compensation for land value the lessees of farmland are entitled to under a 37.5% arable land rent reduction contract.
中文原文 土地徵收條例第35條
被徵收之土地或建築改良物應有之負擔,除申請發給抵價地者依第四十一條及第四十二條規定辦理外,其款額計算,以該土地或建築改良物應得之補償金額為限,由該管直轄市或縣(市)主管機關於發給地價補償費或建築改良物補償費時為清償結束之。
前項所稱應有之負擔,指他項權利價值及依法應補償耕地三七五租約承租人之地價。

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