Regional Plan Act Article 15-3

After the permission of the authority preparing the regional plan is acquired according to Subparagraph 2, Paragraph 1 of Article 15, and before classification or alteration of land utilization is executed, the applicant shall finish classification and alteration of the land-use for public facilities with in the development area, and have them registered as owned by the municipality, county (city) or township (city), and pay the development impact fees to the municipal or county (city) government for the purpose of improving or increasing public facilities; the foresaid development impact fees may be substituted by the buildable lands within the development area.The scope and standard of the above-mentioned development impact fees as well as other related affairs shall be prescribed by the central competent authority.A foundation may be established for the development impact fees referred to in the first paragraph; the incomes, expenditures, storage, and utilization of the foundation shall be prescribed by the municipal or county (city) competent authority.The development impact fees referred to in the first paragraph may be levied for urban lands.
中文原文 區域計畫法第15-3條
申請開發者依第十五條之一第一項第二款規定取得區域計畫擬定機關許可後,辦理分區或用地變更前,應將開發區內之公共設施用地完成分割移轉登記為各該直轄市、縣(市)有或鄉、鎮(市)有,並向直轄市、縣(市)政府繳交開發影響費,作為改善或增建相關公共設施之用;該開發影響費得以開發區內可建築土地抵充之。
前項開發影響費之收費範圍、標準及其他相關事項,由中央主管機關定之。
第一項開發影響費得成立基金;其收支保管及運用辦法,由直轄市、縣(市)主管機關定之。
第一項開發影響費之徵收,於都市土地準用之。

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