The Enforcement Rules for the Forestry Act Article 11

When a state forest is partitioned, the central government agency shall survey the field, joined by relevant province-level municipal or county/city government, and make a general assessment of the following factors while taking into consideration the local conditions in determining the partition:1. Administrative territory;2. Ecological communities;3. Watersheds; and4. Business area or compartment boundary.
中文原文 森林法施行細則第11條
國有林劃分林區,由中央主管機關會同該管直轄市或縣(市)主管機關勘查後,由中央主管機關視當地狀況,就下列因素綜合評估劃分之:
一、行政區域。
二、生態群落。
三、山脈水系。
四、事業區或林班界。

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