Building Act Article 51

Buildings may not stand out of the building lines, unless it is approved by the municipal or county (city) (bureau) competent authorities of construction for the monumental buildings as well as the buildings required for public welfare or in short term and without affecting the traffic.
中文原文 建築法第51條
建築物不得突出於建築線之外,但紀念性建築物,以及在公益上或短期內有需要且無礙交通之建築物,經直轄市、縣(市)(局)主管建築機關許可其突出者,不在此限。

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