The 37.5% Arable Rent Reduction Act Article 26

(Mediation and conciliation of disputes)Any dispute arising out of the lease of a farm land between the lessor and the lessee shall be submitted to the Farm Land Lease Committee of the Village (Township, City, District) Office in the locality for mediation. If the mediation fails to reach any agreement, the case shall be reported to the Farm Land Lease Committee of the Municipal or County (City) Government for conciliation. If any party to the dispute refuses to abide by the terms of conciliation, the Farm Land Lease Committee of the Municipal or County (City) Committee shall transfer the case to the judicial authorities, and the judicial authorities shall adjudicate immediately without charging any cost for adjudication.Any dispute, as referred to in the preceding paragraph, may not be brought before the judicial authorities for adjudication before any mediation and conciliation have been held. After an agreement has been reached through mediation and conciliation,the Farm Land Tenancy Committee of the Municipal or County (City) Government shall issue a written certificate.
中文原文 耕地三七五減租條例第26條
出租人與承租人間因耕地租佃發生爭議時,應由當地鄉(鎮、市、區)公所耕地租佃委員會調解;調解不成立者,應由直轄市或縣(市)政府耕地租佃委員會調處;不服調處者,由直轄市或縣(市)政府耕地租佃委員會移送該管司法機關,司法機關應即迅予處理,並免收裁判費用。
前項爭議案件非經調解、調處,不得起訴;經調解、調處成立者,由直轄市或縣(市)政府耕地租佃委員會給予書面證明。

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