Enforcement Rules of the Land Expropriation Act Article 54

The blocks and the area of minimum building unit required for construction of the “land for compensation” shall be demarcated and decided by the competent authority in consultation with the land use applicant based on the purpose of development and actual operational need. But the area of minimum building unit required for construction shall not be smaller than the width, depth and area of the minimum building site regulated by the Odd Lot Use Rules and urban planning.
中文原文 土地徵收條例施行細則第54條
抵價地分配街廓及最小建築單位面積,由主管機關會商需用土地人依開發目的及實際作業需要劃定之。
但最小建築單位面積不得小於畸零地使用規則及都市計畫所規定最小建築基地之寬度、深度及面積。

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