If the lessor or the lessee is not satisfied with the decision or settlement made by the administrative authority as to whether the lessor can retrieve his or her farmland for self-cultivation pursuant to Article 19 of the 37.5% Rent Reduction Act, he or she shall follow the administrative procedure for remedy.

　　　 Article 19, Paragraph 1, of the 37.5% Rent Reduction Act provides that “when the term of a farmland lease contract expires, the lessor shall not retrieve his or her farmland for self-cultivation if any one of the following conditions applies”. Three conditions are specified where the lessor shall not take back his or her farmland. Whether the farmland can be retrieved by the lessor shall be reviewed by the Administration Office of the Suburban Community (Town, Precinct) according to Article 6, Paragraph 1, of the said Act and the Taiwan and Taipei Registration Rules for Farmland Lease Contracts made with authorization of Paragraph 2 of the same Article. Registration will be made after approval of the county (city) government.　The review and approval of the relevant administrative authority is an administrative decision.　According to Article 19, Subparagraph 2, of the said Act, if the lessor actually can not make a living for his or her family, or if the lessor’s retrieval of the farmland will result in the lessee’s loss of economic support for his or her family, the conciliation shall be made by the Farmland Lease Committee of the Suburban Community (Town, Precinct).　The decision made by the Committee is an administrative decision which is a unilateral administrative act with legal effects as to whether the lessor can retrieve his or her farmland when the term of the lease contract expires.In addition, according to Article 13 of the Organization Rules of the Farmland Lease Committee of the Administration Office of County (City), (Bureau), Suburban Community (Town), (Precinct) of Taiwan and Article 13 of the Organization Rules of the Farmland Lease Committee of the Precinct Administration Office of Taipei, which are stipulated with the authorization of Article 3 of the said Act, the external official correspondence regarding the conciliation shall be made in the name of the Administration Office of the Suburban Community (Town) or Precinct.　It is obvious that the conciliation is made by the Administration Office of the Suburban Community, Town or Precinct in the capacity as an administrative authority and therefore is a kind of administrative decision.　Unlike Article 26, Paragraph 1, of the said Act, Article 19, Paragraph 2, of the said Act has no provision for transferring the case to the judiciary.　Therefore, if the lessor or the lessee is not satisfied with the decision or conciliation as to whether the lessor can retrieve his or her farmland for self-cultivation, he or she shall follow the administrative remedy procedures by bringing administrative appeal, re-appeal, and administrative lawsuit pursuant to Article 1 of the Law of Administrative Appeal and Article 1 of the Code of Administrative Procedures.