Urban Planning Act Article 39
The Ministry of the Interior or the concerned government of special municipality may act according to the local conditions and stipulate in the enforcement rules of this Act regulations regarding the use of land and buildings inside the various areas and designated areas covered by each urban plan, the base area or the proportion of vacant lots within the base area, the floor area ratio, the depth and width of the front, back and side yards, the parking lots and building heights, as well as matters in relation to transportation, landscapes and fire safety.
中文原文 都市計畫法第39條
對於都市計畫各使用區及特定專用區內土地及建築物之使用、基地面積或基地內應保留空地之比率、容積率、基地內前後側院之深度及寬度、停車場及建築物之高度，以及有關交通、景觀或防火等事項，內政部或直轄市政府得依據地方實際情況，於本法施行細則中作必要之規定。