Land Tax Act Article 22-1
If agricultural land remains idle and unused and has been reported by the municipal or county (city) government to the Ministry of the Interior for approval, upon approval, a notice will be issued by the government to set a deadline for the land to be used or entrusted for operation. If the land is still not used or entrusted for operation by the deadline, an uncultivated land tax, which is one to three times the amount of the agricultural land tax, shall be imposed. If the uncultivated land tax has been imposed for three years and the land remains unused, the government may purchase the land at its assessed present value. However, the following circumstances are exempt from this provision:1. The land is left fallow due to agricultural production needs or policy requirements.2. The land is left fallow due to unprofitable regional production.3. The land cannot be cultivated due to pollution.4. T The land cannot be cultivated due to damage to irrigation or drainage facilities.5. The land cannot be cultivated due to force majeure.The implementation regulations for the aforementioned provisions shall be handled in accordance with the relevant provisions of the Equalization of Land Rights Act.
中文原文 土地稅法第22-1條
農業用地閒置不用，經直轄市或縣（市）政府報經內政部核准通知限期使用或命其委託經營，逾期仍未使用或委託經營者，按應納田賦加徵一倍至三倍之荒地稅；經加徵荒地稅滿三年，仍不使用者，得照價收買。
但有左列情形之一者不在此限：
一、因農業生產或政策之必要而休閒者。
二、因地區性生產不經濟而休耕者。
三、因公害污染不能耕作者。
四、因灌溉、排水設施損壞不能耕作者。
五、因不可抗力不能耕作者。
前項規定之實施辦法，依平均地權條例有關規定辦理。
但有左列情形之一者不在此限：
一、因農業生產或政策之必要而休閒者。
二、因地區性生產不經濟而休耕者。
三、因公害污染不能耕作者。
四、因灌溉、排水設施損壞不能耕作者。
五、因不可抗力不能耕作者。
前項規定之實施辦法，依平均地權條例有關規定辦理。