Building Act Article 54

The proprietor shall start construction within 6 months commencing from receipt of the construction license or miscellaneous license, and shall, before commencement and together with the constructor and the supervisor, report the date of commencement as well as the name or title, dwelling address, certificate number, and construction plan of the constructor to the governing department of construction for reference.In case of failure to start construction within the time limit prescribed in the above paragraph, the proprietor shall explain the reasons to apply for extension of 3 months for one time. In case application for extension is not submitted or construction is still not started within the extension period, the construction license or miscellaneous license will become invalid since the day of expiration of the extended period.The contents to be included in the construction plan as mentioned in the first paragraph shall be prescribed in the regulations on construction management.
中文原文 建築法第54條
起造人自領得建造執照或雜項執照之日起,應於六個月內開工;並應於開工前,會同承造人及監造人將開工日期,連同姓名或名稱、住址、證書字號及承造人施工計畫書,申請該管主管建築機關備查。
起造人因故不能於前項期限內開工時,應敘明原因,申請展期一次,期限為三個月。
未依規定申請展期,或已逾展期期限仍未開工者,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。
第一項施工計畫書應包括之內容,於建築管理規則中定之。

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