The 37.5% Arable Rent Reduction Act Article 17
(Termination of the contract before the expiration of the term)The lease contract shall not be terminated before the expiration of the leasing term, unless one of the following conditions applies:1.The lessee dies without any heirs.2.The lessee gives up his right to cultivation.3.The rents overdue have accumulated to the amount equivalent to the sum for two years.4.The lessee fails to cultivate for one complete year based on reasons other than force majeure.5.The leased farm land has been categorized as, or changed to, non-farm land use according to laws.When the lease contract is terminated according to the provisions of Subparagraph five of the preceding paragraph, the lessor shall compensate the lessee with the following items, unless the provisions of laws provide the contrary:1.The expenses the lessee has incurred in making land improvements. But limited to the portion which is still effective.2.The price of any crops not yet harvested.3.The amount equivalent to one third of the difference between the publicly announced current land value at the timeof the termination of lease contract and the anticipated land value increment tax.
中文原文 耕地三七五減租條例第17條
耕地租約在租佃期限未屆滿前，非有左列情形之一不得終止：
一、承租人死亡而無繼承人時。
二、承租人放棄耕作權時。
三、地租積欠達兩年之總額時。
四、非因不可抗力繼續一年不為耕作時。
五、經依法編定或變更為非耕地使用時。
依前項第五款規定，終止租約時，除法律另有規定外，出租人應給予承租人左列補償：
一、承租人改良土地所支付之費用。
但以未失效能部分之價值為限。
二、尚未收穫農作物之價額。
三、終止租約當期之公告土地現值，減除土地增值稅後餘額三分之一。
一、承租人死亡而無繼承人時。
二、承租人放棄耕作權時。
三、地租積欠達兩年之總額時。
四、非因不可抗力繼續一年不為耕作時。
五、經依法編定或變更為非耕地使用時。
依前項第五款規定，終止租約時，除法律另有規定外，出租人應給予承租人左列補償：
一、承租人改良土地所支付之費用。
但以未失效能部分之價值為限。
二、尚未收穫農作物之價額。
三、終止租約當期之公告土地現值，減除土地增值稅後餘額三分之一。