National Property Act Article 46

The national farmland may be provided for leasing or sale; the regulations shall be prescribed by the Ministry of Interior consulting with the MOF and then approved by the Executive Yuan.Leasing is allowed for those of the marginal land and coastland that can be developed for enterprise use such as sightseeing or bathing beach etc. Leasing or sale is allowed for those that can used for enterprise use such as forestation, land-reclamation and cultivation etc. The regulations shall be prescribed by MOF in conjunction with the relevant government authorities and then be approved by the Executive Yuan.
中文原文 國有財產法第46條
國有耕地得提供為放租或放領之用;其放租、放領實施辦法,由內政部會商財政部擬訂,報請行政院核定之。
邊際及海岸地可闢為觀光或作海水浴場等事業用者,得提供利用辦理放租;可供造林、農墾、養殖等事業用者,得辦理放租或放領。
其辦法由財政部會同有關機關擬訂,報請行政院核定之。

English translation for reference only; the Chinese text prevails. Not legal advice.