The Plant Variety and Plant Seed Act Article 47
Where a plant seed enterprise fails to start business operations within 1 year after its registration is approved, or where an enterprise, after having started business operations, has ceased business operations for a period of 1 year without justifiable reasons, the special municipality or county/city competent authority may annul the registration of the enterprise.
中文原文 植物品種及種苗法第47條
種苗業者於核准登記後滿一年尚未開始營業或開始營業後自行停止營業滿一年而無正當理由者，直轄市或縣（市）主管機關得廢止其登記。