為因應我國加入WTO及落實90年1月6日、7日召開之全國經濟發展會議結論：「允許外國人投資不動產」及同年8月25日、26日召開經濟發展諮詢委員會議之共識意見「開放外資進入不動產領域」，以順應國際經濟自由化潮流，並有效運用國外資金及技術提升國家整體土地資源開發利用，爰於90年10月31日公布修正土地法第17條、第19條、第20條，並刪除第21條至第23條條文。上述條文之修正，主要在規定外國人得以投資、自用或公益為目的而直接取得土地，從事各種土地開發、改良、住宅或商業辦公大樓之興建，此項開放措施有助於國內不動產業之正面發展，以促進土地資源合理有效利用。(內政部地政司)
Opening up foreign investment in real estate : In order to coordinate with the entry of our country into the WTO, and implement the conclusion to: “Allow foreigners to invest in real estate” of the national economic development conference during January 6th and 7th, 2001, and the common consensus opinion to “open up foreign investment in regional real estate”, to follow the international trend toward economic freedom and effectively encourage foreign funds and technologies to enhance the national land resource development and use, Articles 17, 19, and 20 of the land law were revised and promulgated in October 31, 2001. Moreover, Articles 21, 22 and 23 are deleted. Foreigners are allowed to directly acquire land on the basis of purposes of investment, private use or public interest. The development and improvement of various kinds of land, and the establishment of residential or business office buildings, are helpful for the positive development of domestic real estate, by promoting the reasonable and effective use of land resources. (Dept of Land Administration , M.O.I )