Building Act Article 4

The “buildings” mentioned in this Code refers to the structures or miscellaneous works fixed on the ground or under the ground surface, having top covers, beams, columns, or walls, and used for individuals or the public.
中文原文 建築法第4條
本法所稱建築物,為定著於土地上或地面下具有頂蓋、樑柱或牆壁,供個人或公眾使用之構造物或雜項工作物。

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