(Definitions of Limits on Permissible Scope of Land Use)
Slopeland which is available for agricultural purposes shall be classified by the limits on its permitted scope of use. Slopeland shall be defined by the central or special municipality regulatory authority as land suitable for agricultural, animal husbandry or forestry purposes or as land subject to strengthened conservation. No land operator or user may exceedingly utilize the land for purposes .
Results of the definition mentioned in the preceding paragraph shall be posted in a public notice by the special municipality or county/city regulatory authority in the village/town/city district office of the relevant location for not less than 30 days.
The land classification standards for permissible slopeland use, as mentioned in the first paragraph, will be established by the central competent authority.
Land that has been defined by the central or special municipality regulatory authority as land suitable for forestry purposes shall still be subject to afforestation and to any necessary soil and water conservation treatment and maintenance, if such land has already been reclaimed and cultivated.

(Overall Agricultural Development Plan and Incentive)
The regulatory authority shall devise an overall plan for the development of slopeland which has been designated pursuant to paragraph one, article 6 if such land is suitable for agricultural development.
The regulatory authority shall further formulate a detailed soil and water conservation plan with respect to such land and counsel farmers on ways in which to implement the plan.
The regulatory authority may assist the operator, user or owner of slopeland that has the potential for agricultural development in implementing soil and water conservation, in improving their conditions for agricultural operation and in applying for loans or subsidies to help offset the required costs of such development. Slopeland with an area of 50 hectares or above will take priority over smaller areas.

(Treatments for Undeveloped Slopeland)
Land suitable for agricultural, animal husbandry or forestry purposes that remains undeveloped will be developed in accordance with the applicable provisions of Agricultural Development Act.

(Acquisition of Land by Aspiring Young Farmers)
Youth who aspire to engage in agriculture and are equipped with a plan of operation may develop or be assigned public slopeland in accordance with Agricultural Development Act.

(Land for Lease and Land for Sale)
Due to limited supply of land, the total area of public slopeland suitable for agricultural, animal husbandry, and forestry purposes that is to be leased or sold to farmers shall not exceed 20 hectares per household to rent or purchase. In some cases, that area may be increased by up to, but not more than 10%.
The lease of any area rented prior to the enforcement of this Act in excess of the limit prescribed in the preceding paragraph will not be renewed upon expiration.
Regulations governing the lease and sale of public slopeland will be drafted by the Ministry of the Interior in conjunction with the relevant authorities, and then submitted to the Executive Yuan for approval.

(Tax Exemption)
Public slopeland that is neither leased nor sold is tax-exempt.

( Reduction or Exemption of Land Value [Tax])
Where the slopeland sold is rendered unavailable for utilization in whole or in part by force majeure, the land value [tax] on the unavailable portion may be reduced or exempt from the date of filing, subject to the approval of the central or special municipality regulatory authority as sought by the buyer.

(Land Value and Rental in the Event of Calamity)
A slopeland buyer may withhold 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 regulatory authority. However, that said buyer shall, from the expiration of the initially specified calamity time limit, pay the full amount of the outstanding land value for the total number of periods in which it has withheld payment.
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 regulatory authority.

(Deleted)

(Utilization Exceeding Prescribed Limits)
The operator, user or owner of slopeland that is utilized exceeding prescribed limits will be requested by the special municipality or county/city regulaotry authority to rectify the situation within a specified time period. Failure to conform to restrictions within said time limit will subject the operator, user or owner to the punishments mentioned in article 35 as well as to the following:
1.Where the slopeland for lease, for sale, or registered with tillage is publicly owned, the right to rent, purchase or tillage will be terminated or revoked, and the land will be recovered for other disposal. In the event that the land is for sale, the land price paid will not be returned.
2.Where the slopeland being loaned or allocated for utilization is publicly owned, it will be recovered by the authority originally owning or managing the land.
3.Where the slopeland is privately owned, utilization thereof will be suspended.
The operator, user or owner of the land described in any of the subparagraphs above will be given a time limit to harvest or dispose of the ground objects, if any, existing on such land. Failure to so harvest or dispose of said objects within the specified time period will entitle the regulaotry authority to directly clear such objects without paying any compensation.

(Sublease and Termination of Lease)
No public slopeland rented in accordance with this Act may be subleased. Any act of sublease by the lessee will be invalid and will entitle the regulatory authority to revoke the lessee's leasehold and to recover the land for other disposal without making any compensation for any special improvements and ground objects on the land.
The regulatory authority will terminate the lease and recover the land for other disposal from the lessee if the lessee becomes deceased without leaving any inheritor, becomes incapable of farming on its own, or is no longer able to continue to rent the land by reason of relocation or change of career. Under such circumstances, the lessee may either be given a specified time period to harvest or dispose of any ground objects existing on the land, or the regulatory authority may determine the price of such objects for the new lessee/buyer to assume in compensation. All special improvements owned by the original lessee will also be handled in the manner described above.

(Transfer of Land for Sale)
A buyer purchasing slopeland in accordance with this Act shall not assign or lease the land until it has paid off the land price and acquired title to the land. Otherwise, such act of assignment or lease will be invalid, and the regulatory authority will revoke the buyer’s right to purchase the land and will recover said land for re-disposal, without returning the land price paid or making compensation for any special improvements or ground objects existing on the land.
The regulatory authority will recover the land for other disposal from the buyer of the land if the buyer, prior to paying off the land price and acquiring title to the land, becomes deceased without leaving any inheritor, becomes incapable of farming on its own, or is unable to continue to purchase the land by reason of relocation or change of career. The land price paid will be returned in a lump sum under such circumstances, unless said buyer becomes deceased without leaving any inheritor, in which event the Civil Code will govern; paragraph two of the preceding article will be followed with respect to any special improvements or ground objects on such land.
No buyer shall transfer the land it purchases if such land is suitable for forestry purposes, unless it first completes afforestation as required after it pays off the land price and acquires title to the land. If the land is suitable for agricultural or animal husbandry purposes, the assignee to which the land will be transferred must be capable of farming on its own.

(Slopeland Development Fund)
The central or special municipality regulatory authority may set up a slopeland development fund for the purposes of promoting the development, conservation and utilization of slopeland using the following resources:
1.Appropriations granted by the government according to budgetary procedure;
2.Proceeds from felling timber off released state- or special municipality-owned forest land;
3.The land price for rental or sale of nation- or special municipality-owned forest land or field land whose management is mandated to the local government, less the management fee and the tillage tax payable on the lease.
4.Other revenues.
Regulations governing the revenue and expenditure, custody and application of the fund mentioned in the preceding paragraph will be established by the Executive Yuan.

(Loan Funds)
In order to conform to the requirements of application to the slopeland development fund specified in the preceding article, the central regulatory authority may, in conjunction with banks and cooperatives designated by the Ministry of Finance, devise an annual credit facility plan for the extension of credit facilities based on the development plan for each district.