Building Act Article 53

Upon granting construction licenses or miscellaneous licenses, the municipal or county (city) competent authorities of construction shall specify the construction schedule according to the construction term standards.The above-mentioned construction schedule is computed from the day of commencement. Where the constructor fails to complete construction within the construction schedule due to certain reasons, extension of up to 1 year may be applied for only once. In case application for extension is not submitted or construction is still not completed after the extended period expires, the construction license or miscellaneous license will become invalid since the day of expiration of the extended period.The construction term standards referred to in the first paragraph shall be prescribed in the regulations on construction management.
中文原文 建築法第53條
直轄市、縣(市)主管建築機關,於發給建造執照或雜項執照時,應依照建築期限基準之規定,核定其建築期限。
前項建築期限,以開工之日起算。
承造人因故未能於建築期限內完工時,得申請展期一年,並以一次為限。
未依規定申請展期,或已逾展期期限仍未完工者,其建造執照或雜項執照自規定得展期之期限屆滿之日起,失其效力。
第一項建築期限基準,於建築管理規則中定之。

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