Enforcement Rules of the Cultural Heritage Preservation Act Article 25

The establishment of residential land referred to in Subparagraph 2 of Paragraph 1 of Article 42 of the Act shall mean changing land use to construction land.
中文原文 文化資產保存法施行細則第25條
本法第四十二條第一項第二款所稱宅地之形成,指變更土地現況為建築用地。

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