The Forestry Act Article 4

Anyone who owns bamboo or trees on the land of others, constituting a claim of superficies, lease rights or for other applications, or revenues, shall be deemed a forest owner where this Act applies.
中文原文 森林法第4條
以所有竹、木為目的,於他人之土地有地上權、租賃權或其他使用或收益權者,於本法適用上視為森林所有人。

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