Enforcement Rules of the Land Expropriation Act Article 61-3

The land expropriation case in Paragraph 2,Article 57 of the Act, while the owner of land improvement as the same as the owner of land, the improvements thereon shall also be expropriated according to Paragraph 1 and 2,Article 5 of the Act.Article 61-4While cancellation or revocation of superficies expropriation which expropriated permitted in Paragraph 1, the ownership has been expropriated in Paragraph 2, same article of the Act should be cancelled or revoked simultaneously.When the expropriation of land is cancelled or revoked referred to the preceding paragraph, the expropriation of land improvement shall be cancelled or revoked simultaneously according to Article 54 and 55 of the Act.
中文原文 土地徵收條例施行細則第61-3條
依本條例第五十七條第二項徵收土地所有權,其土地改良物所有權人相同者,應依本條例第五條第一項及第三項規定一併徵收。

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