Agricultural Development Act Article 33

Private juristic persons are prohibited from taking arable lands, with the exception of farmers’ organizations, agricultural corporations or agricultural research and experiment institutes taking lands pursuant to Article 34 of this Act with permission.
中文原文 農業發展條例第33條
私法人不得承受耕地。
但符合第三十四條規定之農民團體、農業企業機構或農業試驗研究機構經取得許可者,不在此限。

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