The Equalization of Land Rights Act Article 71
With respect to private land to be used for construction on which no construction has yet been undertaken, the Special Municipal Government or the County / City Government shall set a limit to the area that any private person may be permitted to own.The maximum area limit for vacant land as referred to in the preceding Paragraph shall be ten acres. But the maximum area limit for lands to be used for industrial purposes, schools, large-scale construction approved by government shall be separately prescribed in the light of the actual requirements.In computing the maximum area limit of vacant land, deductions shall be made of lands which, owing to legal restrictions, may not be used for construction.
中文原文 平均地權條例第71條
直轄市或縣（市）政府對於尚未建築之私有建築用地，應限制土地所有權人所有面積之最高額。
前項所有面積之最高額，以十公畝為限。
但工業用地、學校用地及經政府核准之大規模建築用地，應視其實際需要分別訂定之。
計算尚未建築土地面積最高額時，對於因法令限制不能建築之土地，應予扣除。
前項所有面積之最高額，以十公畝為限。
但工業用地、學校用地及經政府核准之大規模建築用地，應視其實際需要分別訂定之。
計算尚未建築土地面積最高額時，對於因法令限制不能建築之土地，應予扣除。