The 37.5% Arable Rent Reduction Act Article 16

(Prohibition of subleasing by the lessee)The lessee shall cultivate by himself, and shall not sublease part or the whole of the leased farm land to others.If the lessee infringes the provisions of the preceding paragraph, the original lease contract becomes invalid, and the lessor may retrieve the land for cultivation by himself or may separately lease out again.If the lessee entrusts others with the cultivation of part or the whole of the leased farm land since he is faced with a reduction of manpower due to performing national service, it is not deemed to be subleasing.
中文原文 耕地三七五減租條例第16條
承租人應自任耕作,並不得將耕地全部或一部轉租於他人。
承租人違反前項規定時,原訂租約無效,得由出租人收回自行耕種或另行出租。
承租人因服兵役致耕作勞力減少而將承租耕地全部或一部託人代耕者,不視為轉租。

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