Slopeland Conservation And Utilization Act Article 23
A slopeland buyer may defer its payment of land value for the current period in question if the land it purchases is struck by a grave calamity. Verification of such calamity is subject to the confirmation of the buyer's report upon investigation by the special municipality or county/city competent authority. However, after the expiration of the originally scheduled full land price payment period, the deferred installments should be paid sequentially..A slopeland lessee will be entitled to rental reduction or exemption for a given period, if the slopeland it rents is struck by a grave calamity as mentioned in the preceding paragraph. Verification of such calamity is subject to the confirmation of the lessee's report upon investigation by the special municipality or county/city competent authority.
中文原文 山坡地保育利用條例第23條
承領人承領之山坡地，遇有重大災歉，報經直轄市、縣（市）主管機關勘查屬實者，當期地價得暫緩繳付。
但應於原定全部地價繳清年限屆滿後，就其緩繳期數依次補繳。
承租人承租之山坡地有前項災歉者，報經直轄市、縣（市）主管機關勘查屬實後，減免當期租金。
但應於原定全部地價繳清年限屆滿後，就其緩繳期數依次補繳。
承租人承租之山坡地有前項災歉者，報經直轄市、縣（市）主管機關勘查屬實後，減免當期租金。