The Enforcement Rules for the Forestry Act Article 5-1

Land designated as forestry land shall, in accordance with the provisions of Paragraph 2, Article 6 of this Act, be primarily used for forestry purposes.With regard to the land mentioned in the preceding paragraph that is located within national forest working circles, protection forests, experimental forests, or trial forestry land and is leased for afforestation, if the following conditions are met, the planting of fruit trees or tea on such land shall be regarded as forestry use:1. The use falls within the scope of an approved corrective afforestation project plan that has been officially recorded and managed, and the land is not located in areas specified in Article 21 of this Act.2. The slope does not reach 55%.3. Mixed-species afforestation has been completed in accordance with the methods specified in the project plan mentioned in item 1, and environmentally friendly production methods have been implemented, with the above having been verified as true by the administrative authority.
中文原文 森林法施行細則第5-1條
經編為林業用地之土地,依本法第六條第二項規定,應以林業使用為原則。
前項土地,屬國有林事業區、保安林、實驗林或試驗用林地內,出租造林之土地,且符合下列情形者,於該土地上種植果樹或茶,視為林業使用:
一、屬經核定之改正造林專案計畫實施範圍並列管有案,且非位於本法第二十一條規定地區。
二、坡度未達百分之五十五。
三、已依第一款專案計畫所定方式完成混植造林,並施行友善生產環境方法,經管理經營機關查證屬實。

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