The Enforcement Rules of the Spatial Planning Act Article 14

The situation of land use inconsistent with the principles of functional zoning and sub-zoning refers to Paragraph 1 of Article 38 of the Act shall be violated the regulations pursuant to Paragraphs 2 and 4 of Article 23 of the Act. The definition of land use that are special or of scale up to a certain threshold shall be determined in accordance with the criteria established according to Paragraph 1 of Article 24 of the Act.Land use that are special or of scale up to a certain threshold that complies with the principles of functional zone and sub-zone without a permit as stated in Subparagraph 1 of Paragraph 2 of Article 38 of the Act shall be land use with no permit application filed according to the procedure specified in Paragraph 1 of Article 24 of the Act.
中文原文 國土計畫法施行細則第14條
本法第三十八條第一項所定從事未符合國土功能分區及其分類使用原則之土地使用,為違反本法第二十三條第二項或第四項授權訂定之規則所定使用項目;所定一定規模以上或性質特殊之土地使用,為該土地使用屬本法第二十四條第一項授權訂定之標準所定情形。
本法第三十八條第二項第一款所定未經使用許可而從事符合國土功能分區及其分類使用原則之一定規模以上或性質特殊之土地使用,為應依本法第二十四條第一項規定申請使用許可而未經許可者。

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