The 37.5% Arable Rent Reduction Act Article 25

(Validity of the leasing contract after the transaction of ownership before the expiration of the leasing term)Even if the lessor disposes of his ownership, or creates a dien to the third party, before the expiration of the leasing term,the leasing contract is still legally binding on the new owner or the holder of dien. The new owner or the holder of dien shall jointly apply with the lessee for the registration of change of the leasing contract.
中文原文 耕地三七五減租條例第25條
在耕地租期屆滿前,出租人縱將其所有權讓典與第三人,其租佃契約對於受讓受典人仍繼續有效,受讓受典人應會同原承租人申請為租約變更之登記。

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