The Forestry Act Article 38-5

For the transplantation of protected trees reviewed and approved by the local government agency, the local government agency shall require the developer to provide land and funds for the local government agency's replacement planting of trees as compensation to the ecological environment.With regard to the ecological compensation mentioned in the preceding Paragraph, relevant measures regarding the choice of location of land, species, and quality of replanted trees, evaluation of ecological functions, management of habitats, or compensating funds shall be formulated by the local government agency.
中文原文 森林法第38-5條
受保護樹木經地方主管機關審議許可移植者,地方主管機關應命開發利用者提供土地或資金供主管機關補植,以為生態環境之補償。
前項生態補償之土地區位選擇、樹木種類品質、生態功能評定、生長環境管理或補償資金等相關辦法,由地方主管機關定之。

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