Building Act Article 49
The buildings to be constructed along the two sides of the roads announced under this Code but not constructed or widened yet shall be setback according to the building lines designated by the municipal or county (city) (bureau) competent authorities.
中文原文 建築法第49條
在依法公布尚未闢築或拓寬之道路線兩旁建造建築物，應依照直轄市、縣（市）（局）主管建築機關指定之建築線退讓。