The Enforcement Rules of the Land Tax Act Article 30
Lands under farmland category subject to one of the following situations, thereby not producing patty rice or wheat for the term, shall be designated as temporary single-crop farms:1. Lack of water supply due to a natural disaster or other reasons.2. Patty rice farms within irrigated areas lacking water supply for the term.3. Patty rice farms within non-irrigated areas due to water shortage for the term.
中文原文 土地稅法施行細則第30條
田地目土地有左列情形之一，當期不產稻穀或小麥者，應勘定為臨時性單季田。
一、因災害或其他原因，致水量不足者。
二、灌溉區域之稻田，因當期給水不足者。
三、非灌溉區域之稻田，因當期缺水者。
一、因災害或其他原因，致水量不足者。
二、灌溉區域之稻田，因當期給水不足者。
三、非灌溉區域之稻田，因當期缺水者。