Regulations for the Management of Tourist Amusement Enterprise Article 14

When the establishment of a tourist amusement enterprise has been approved, in the event that there is no need to change the registration of the usage of its land, or to make an environmental impact evaluation, or to execute and maintain soil and water conservancy, or to produce a land preparation and drainage plan; or in the event that the enterprise has received approval from the competent authority for changing land usage registration, making environmental impact evaluation, executing and maintaining soil and water conservancy, or producing a land preparation and drainage plan, or has obtained certification of completion of work, the enterprise shall apply for a construction license to the local construction authority and proceed with construction in accordance with the law within one year. Failure to carry out construction in accordance with the law within the time limit shall render the approval of establishment null and void.Regarding the period described in the previous paragraph, should there be valid reason, the enterprise may file an application for extension with the administrative authority before the original deadline expires, giving an explanation of the reason. Extension shall be granted no more than twice, with each extension not to exceed one year. Failure to commence construction in accordance with the law before the time limit expires shall render the approval of establishment null and void.
中文原文 觀光遊樂業管理規則第14條
經核准籌設之觀光遊樂業,不需辦理土地使用變更、環境影響評估、水土保持處理與維護或整地排水計畫者;或依法辦理土地使用變更、環境影響評估、水土保持處理與維護或整地排水計畫經該管主管機關核准或取得完工證明者,應於一年內向當地建築主管機關申請建築執照,依法興建;屆期未依法興建者,籌設之核准失其效力。
前項期間,如有正當理由者,得敘明理由,於期間屆滿前向主管機關申請延展。
延展以兩次為限,每次不得逾一年;屆期未依法開始興建者,籌設之核准失其效力。

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