The 37.5% Arable Rent Reduction Act Article 14

(Prohibition of the collection of rent in advance and rent deposit)The lessor shall not collect rent in advance neither shall he collect rent deposit.
中文原文 耕地三七五減租條例第14條
出租人不得預收地租及收取押租。

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