The Enforcement Rules of the Land Tax Act Article 29
Lands under farmland category subject to one of the following situations shall be designated as permanent single-crop farm:1. Not producing patty rice or wheat for at least one term every year due to environmental constraints, lack of water supply, cold climate, or excessive water supply.2. Within irrigated area but not producing patty rice or wheat due to regular suspension of irrigation for at least one term every year.
中文原文 土地稅法施行細則第29條
田地目土地有左列情形之一者，應勘定為永久性單季田。
一、土地因受自然環境限制、水量不足、氣候寒冷或水量過多時，每年必有一期不產稻穀或小麥者。
二、屬於灌溉區域內土地，每年必有固定一期無給水灌溉，不產稻穀或小麥者。
一、土地因受自然環境限制、水量不足、氣候寒冷或水量過多時，每年必有一期不產稻穀或小麥者。
二、屬於灌溉區域內土地，每年必有固定一期無給水灌溉，不產稻穀或小麥者。