Building Act Article 50

For the necessity of maintaining traffic safety, scenery spots or other requirements, the municipal and county (city) (bureau) competent authorities may work out regulations to setback the buildings at road intersections and facing rivers, lakes or squares.The above-mentioned regulations on retraction shall be reported to the Ministry of the Interior for review and approval.
中文原文 建築法第50條
直轄市、縣(市)主管建築機關基於維護交通安全、景致觀瞻或其他需要,對於道路交叉口及面臨河湖、廣場等地帶之申請建築,得訂定退讓辦法令其退讓。
前項退讓辦法,應報請內政部核定。

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