The Equalization of Land Rights Act Article 52

In order to put the land to reasonable use and to promote a balanced development of the economy, the competent authorities shall universally classify the lands into different categories for specific uses with reference to national economic policies, the situation of local need, the nature of use which may be offered by the land and the provisions of regional planning and urban planning.
中文原文 平均地權條例第52條
為促進土地合理使用,並謀經濟均衡發展,主管機關應依國家經濟政策、地方需要情形、土地所能提供使用之性質與區域計畫及都市計畫之規定,全面編定各種土地用途。

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