Enforcement Rules of Soil and water Conservation Act Article 27
The soil and water conservation of slopeland identified by Slopeland Conservation and Utilization Act as land suitable for agricultural or animal husbandry purpose may be handled and maintained by way of afforestation or maintenance of natural trees.
中文原文 水土保持法施行細則第27條
山坡地經依山坡地保育利用條例規定查定為宜農牧地者，其水土保持處理與維護之實施，得以造林或維持自然林木方式為之。