The Equalization of Land Rights Act Article 77
In terminating the lease contract and taking the land back according to the provisions of the preceding Article, the lessor shall compensate the lessee for the expenses he has incurred in making land improvements as well as for any crops not yet harvested. In addition, the lessor shall also compensate the lessee with the amount equivalent to one third of the difference between the publicly announced current land value at the time of the termination of lease contract and the anticipated land value increment tax.In terminating the lease contract of public farmland, the lessee shall be compensated according to the provisions of Paragraph 1.
中文原文 平均地權條例第77條
耕地出租人依前條規定終止租約收回耕地時，除應補償承租人為改良土地所支付之費用及尚未收穫之農作改良物外，應就申請終止租約當期之公告土地現值，預計土地增值稅，並按該公告土地現值減除預計土地增值稅後餘額三分之一給予補償。
前項改良土地所支付之費用，以承租人已依耕地三七五減租條例第十三條規定以書面通知出租人者為限。
公有出租耕地終止租約時，應依照第一項規定補償耕地承租人。
前項改良土地所支付之費用，以承租人已依耕地三七五減租條例第十三條規定以書面通知出租人者為限。
公有出租耕地終止租約時，應依照第一項規定補償耕地承租人。