Enforcement Rules of the Land Expropriation Act Article 56
The proceeds from the disposal of zone expropriated lands shall first be used to offset the total development expenses. The surplus, if any, shall be transferred entirely to the Land Right Equalization Fund; the deficit, if any, shall be made up by the Land Ownership Equalization Fund.
中文原文 土地徵收條例施行細則第56條
區段徵收土地之處分收入，優先抵付開發總費用，如有盈餘，除其他法令另有規定外，全部撥充實施平均地權基金；如有不足，由實施平均地權基金貼補之。