In order to help farmers, the government has enacted the Implemental Guide on the Release of Government-Owned Tillable Land to Self-tilling Farmers in the Taiwan Province and extended cultivation of public lands to farmers based on it. Whether a person receives such land or not, he who has the right to receive it can choose to receive private cultivated lands of his own free will. Reception of such land is not mandatory. To open up such land for cultivation is a commercial contract of private law between the county and the person who has the right to receive such land. Pursuant to Article 14, Paragraph 4, of the Implemental Guide on the Release of Government-Owned Tillable Land to Self-tilling Farmers in the Taiwan Province, a commercial contract has been established when a certificate for issuance of land has been received. Disputes over revocation or dissolution of the reception of such land which arise from this contract should be resolved by civil procedure. Disputes which arise from enforcing the Land-to-the-Tiller Statute are under the jurisdiction of the administrative court. The Supreme Court and administrative court have both agreed with this conclusion.