The Equalization of Land Rights Act Article 11

In case the compulsorily purchased or purchased at the declared value land is tenanted farmland, the government shall compensate the lessee for the expenses he has incurred in making land improvement as well as for any crops not yet harvested. In addition the lessor shall pay to the lessee one third of the compensated land price after a deduction for land value increment tax through the government.The compensated land price to be paid to the lessee according to the provisions of the preceding Paragraph shall be deducted from the total amount and be paid to the lessee by the competent authorities when such compensated land price is being paid or deposited in the local court by law.In case the tenanted farmland is allocated according to law, the two preceding Paragraphs shall, mutatis mutandis, apply for the compensation of the lessee. The authority originally in charge of management is liable for the cost incurred. In case the allocation is for no consideration, the authority requiring the land is liable for the compensation cost.