The Forestry Act Article 38-3

As a principle, trees that are located within the scope of lands for development but are subject to protection shall remain in an “as-is” condition. The aforesaid trees may not be logged, transplanted, trimmed, or sabotaged by any other means unless permission is granted by the local government agency. Furthermore, the growth habitat of the trees shall be well maintained.To transplant the trees subject to protection, the developer mentioned in the preceding Paragraph shall submit a transplantation and restoration plan for review and approval by the local government agency before such transplantation may proceed.All measures for matters related to the plan mentioned in the preceding Paragraph, including its content, application, review procedures, calculations of tree-crown area, and implementation regulations for trimming and transplantation of trees, digging tree holes, administration of pests control agents, health examination and care, and habitat management, are formulated by the central government agency. The local government agency shall formulate the enforcement rules based on the local environment.