農業發展條例第18 條規定，農民無自用農舍，於不影響農業生產環境及農村發展得申請興建農舍，其立法意旨為保護農業環境、鼓勵農業發展，但在實際執行上，由於農地之管理制度，在民國89 年「農業發展條例」修訂後，已由「農地農有、農地農用」的政策，修改為「放寬農地農有、落實農地農用」，且土地法於89 年修正時，亦刪除農地承受人之身份限制，開放自然人皆可承受農地，無「自耕農」身份之實質認定，導致非農民、非從事農業經營者皆可購買農地，享受免徵土地增值稅、遺產稅、贈與稅等福利，違反農舍興建不可與農業經營分離之原則，本文針對農地政策改變後，農舍興建制度因法規不明確、後續督導管制不周等問題加以論述，並提出建議。

For the purpose of agricultural environment protection and rural development encouragement, Article 18 of the Agricultural Development Rule stipulates that farmer with no own farmhouse can apply for a farmhouse construction, which cannot affect the agricultural produce environment and rural development. In fact, after the revision of
Agricultural Development Rule in 1990, the rule for farm management is
changed from that “farm can only be owned by farmer and used in
agriculture” to that “farm can be owned by non-farmer but should be used
in agriculture”. Moreover, the revision of Land Management Rule in
1990, the identity of owner is deleted, i.e. non-farmer can own farm.
Therefore, non-farmers can buy farm, enjoy land value-added tax free,
legacy tax free, favour tax free. This treatments obviously violate the
principle of farmhouse used in agricultural management. This study will
discuss the change of farm land policy and the problems after the
execution of farmhouse construction laws, so as to supply useful
suggestions.