Factory Management and Counseling Act Article 9

The land used for the establishment of factories shall be limited to land in urban planned industrial zones, non-urban Type D construction land, industrial zones designated for development pursuant to the law, or other land designated for the establishment of factories in accordance with laws.
中文原文 工廠管理輔導法第9條
設立工廠所使用之土地,以利用都市計畫工業區、非都市土地編定為丁種建築用地、依法編定開發之工業區或其他依法令規定可供設廠之土地為限。

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