Agricultural Development Act Article 55

In ensuring the sustainability of agricultural production resources and to reduce the impact of imported agricultural products on domestic agriculture, the competent authorities shall encourage with rewards environment-friendly activities such as fallowing or reforesting on agricultural lands.
中文原文 農業發展條例第55條
為確保農業生產資源之永續利用,並紓解國內農業受進口農產品之衝擊,主管機關應對農業用地做為休耕、造林等綠色生態行為予以獎勵。

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