The 37.5% Arable Rent Reduction Act Article 13
(Special improvement by the lessee)The lessee may carry out special improvements without restraint on the leased farm land. The lessor shall compensate him with the value of the improvement, but limited to the portion which is still effective, upon the termination of the lease contract.The special improvement of the farm land referred to in the preceding paragraph means the increase of input of labor and capital on to the farm land, beyond the need to maintain its original character and efficiency, so as to increase its productivity and convenience of cultivation.
中文原文 耕地三七五減租條例第13條
承租人對於承租耕地之特別改良得自由為之，其特別改良事項及用費數額，應以書面通知出租人，並於租佃契約終止返還耕地時，由出租人償還之。
但以未失效能部分之價值為限。
前項所稱之耕地特別改良，係指於保持耕地原有性質及效能外，以增加勞力資本之結果，致增加耕地生產力或耕作便利者。
但以未失效能部分之價值為限。
前項所稱之耕地特別改良，係指於保持耕地原有性質及效能外，以增加勞力資本之結果，致增加耕地生產力或耕作便利者。