The Enforcement Rules of the Land Tax Act Article 31
Lands under farmland category not producing patty rice or wheat in regular non-irrigated years (terms) shall be designated as rotation farms.
中文原文 土地稅法施行細則第31條
田地目土地因非輪值給水灌溉年（期），不產稻穀或小麥者，應勘定為輪作田。