國有財產法

1The national properties are divided into public-use and non-public use property.

2Public use properties are as follows:

31.Official-use property: national property used by government authorities, military offices, public schools, official operations and dormitories.

42.Public use property: national property used for public facilities directly offered by the nation.

53.Enterprises property: national property used by state-owned enterprises. If the state-owned enterprise is a company, however, the national property is only referred to its shares.

6All national properties aside from public use properties are non-public use properties. Such properties may be used to produce income or for sale.

1The utilization or management of the national property aside from the scope of Paragraph 1, Article 3 is determined by other relative decrees:

21.Military materials and equipment.

32.Books, historic materials, antiques and all other materials in the National Palace museum.

43.Productive materials of state-owned enterprises.

54.Other tangible or intangible properties that can be provided for public use or should be preserved.

The Nation may reserve national land and its improvements to ensure the land utilization of each ethnic group in the national frontier, depending on the local actual situation. The management regulation shall be prescribed by the Executive Yuan.

1The revenue and disposition of the national property shall be handled in accordance with budget procedures; the revenue should be turned in to the national treasury.

2The production of revenue or disposition of state enterprise-use properties shall be determined by regulations and procedures related to the government-owned enterprise during the period of utilization or converting to non-public use property.

The national land and its improvement, except for properties of rent producing and Subparagraph 3 of Paragraph 2 of Article 4 for enterprise use, is exempted from land taxes and constructional improvement taxes.

1The Ministry of Finance (hereinafter referred to as MOF) is in overall charge of the national property affairs under the commission of the Executive Yuan.

2The MOF shall establish the National Property Administration (hereinafter referred to as NPA) to undertake the preceding affairs; its organization is determined by law.

1The competent authority of the public use property is in accordance with the Budget Act.

2IF the public-use property is utilized by two or more organizations and not administered by the same organization, the Executive Yuan shall appoint its competent authority.

The organization that utilizes and manages public use property directly is the administration authority.

The NPA is the administration authority of non-public use property, which manages the property under the commission of the MOF.

The MOF may entrust the local government or proper institution to manage or operate non-public use national property, depending on the actual situation.

The overseas national property is administered by the Ministry of Foreign Affairs and managed by each consulate; the Ministry of Foreign Affairs shall entrust proper institutions to manage it if no consulate in the locality.

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The NPA established the Appraisal Committee of National Property to assess the sale price of national property; its organization is determined by the MOF.

The real property, personal property, securities and rights mentioned in Article 3 shall be registered as national property or identify ownership under relevant regulations.

1The administration authority shall entrust the land office of municipality or county (city) to register the national real property.

2The relevant procedures of identifying ownership for personal property, securities and rights are assumed by the administration authorities.

3Deed of property acquired under this Article, except for provision of Article 26, shall be kept under administration authorities.

The NPA or its branches may entrust the land office of municipality or county (city) to register the unregistered land, except for the public use property handled according to the preceding article. The registration may be scheduled to separate periods and districts if necessary.

The Ministry of Foreign Affairs or local consulates shall identify the registration procedures of overseas national property ownership in accordance with the Law in the locality.

The administration authority should set up the national property data card and subsidiary ledger, make the category, number, card, keep accounts in reports and submit to competent authorities. The modification shall be handled according to the procedure of the accounting report.

The MOF shall compile a general ledger of national property to proceed arrangement, classification and registration of the data sent by administration authority.

National property, which is lost, damaged, disassembled or refitted, needs to be scrapped under approval of relevant authority, or sold, or donated under this Act, shall be made a list and summitted to the MOF by administration authorities within 3 months to write off property registration, however, this restriction does not apply to properties involved in civil or criminal cases.

The formats of the card, ledger, table and album and the property number mentioned in Articles 21 through 23 shall be prescribed by the MOF consulting with the Directorate General of Budget Accounting and Statistics of the Executive Yuan and the National Audit Office.

The administration authorities shall maintain and repair national properties with due diligence, and shall not damage or discard them, except for scrapped properties in accordance with the law and regulations.

The securities shall be kept by the local National Treasury or its agency.

The administrator of the national property of damaging the property with intent or negligence, in addition to the criminal responsibility, shall be delivered by administration authority to the court and responsible for compensation. If the damages occurred under force majeure, however, the responsibility needs to be identified by the Audit authority.

The competent authority or administration authority shall not dispose or make profits from public use property, however, this restriction does not apply to making profits not against the enterprise purpose or original purpose.

National property abroad shall not be disposed without the approval of the Ministry of Foreign Affairs and agreement of the MOF. While encountering international emergency, however, proper handling is permitted, which shall be reported to the Ministry of Foreign Affairs and forwarded to the MOF and relevant authorities.

1The competent authority or administration authority shall file a written-off prosecution in accordance with the provisions of Code of Civil Procedure after investigating and identifying that the national property right is registered by false approaches, and entrust the land office of municipality or county (city) to make objection registration.

2The applicant and registrant who make false registration mentioned in the preceding paragraph shall be delivered to courts for lawsuit.

1The administrators of the national property shall not be involved in purchase/dispose or renting national property, or any conducts dispositioning and profiting in favor of administrators themselves.

2Acts violating the preceding paragraph are invalid.

1The public use property should be utilized in accordance with predetermined plans, stipulated purposes or enterprise purposes; of which, the enterprise use property should still be utilized in accordance with operating budget procedures.

2Unless otherwise specified in Acts, administration authorities shall plan the development, utilization, and management of natural resources appropriately and efficiently.

The public use property shall convert to the non-public use property when its purpose is abolished. The land expropriated by Laws shall be governed by the provisions of the Land Act and the Land Expropriation Act.

1Based on the national policy, the MOF shall convert public use property into non-public use property after the agreement of competent authority and approval of the Executive Yuan.

2For the public use property in any of the following situations, the MOF may require the administration authority to propose an activation of utilization plan before a deadline, and it may convert the property into non-public-use property and handed over to the NPA for management, if necessary. However, the recovery of the national real property appropriated shall be reported to the Executive Yuan for abolishment by the MOF in advance:

31.Abolishment of the intended use.

42.Idling.

53.Inactive or uneconomical use.

6The MOF shall make agreement with competent authority to exchange the category of public and non-public property, after the approval of the Executive Yuan.

1The competent authority shall supervise the administration authority to deliver the property to the NPA to take over when the property is converted into non-public use. But the formerly enterprise use property shall be handled by the original competent authority of the enterprise in accordance with the budget procedure.

2Upon approval of the conversion of non-public use property into public use property, the NPA will transfer it to the competent or administration authority of public use property for takeover.

1Based on the actual need, the competent authority shall convert the purpose of official use property and public use property within the stipulated purpose, and use such property between these stipulated purposes.

2If the converting purpose or use between stipulated purposes referred to in the preceding paragraph involves a change in the competent authority, the competent authorities concerned shall make an agreement and obtain approval from the MOF.

The property acquired by the contribution, which is within the scope of the provision of Article 3, shall be reported by the authority accepted the contribution to the MOF, and the MOF shall submit it to the Executive Yuan to appoint the competent authority according to the purpose.

1Each government authority may apply to appropriate the non-public-use real property for official use or public use. However, appropriation is not allowed in any of the following situations:

21.Locating in prosperous area, the purpose of application for appropriation with no special needs.

32.For the purpose of dormitory.

43.Violating the provisions of zoning of regional or urban planning.

5For the appropriation of preceding paragraph, the applying authority shall submit the land use plan and drawings to the superior authority for verification, and after the agreement of the NPA, to the Executive Yuan for approval.

1After appropriated for public use, non-public use property with any one of situations in the following shall be taken back by the MOF. However, the withdrawal of the appropriated land shall be done after it has been submitted to the Executive Yuan for abolition of appropriation.

21. The purpose is abolished.

32. The original purpose has been changed.

43. Aside from the use of original purpose, making other use for profit without approval.

54. Letting others use without approval.

65. Building sites vacated for more than one year without starting construction.

1The non-public use property may be borrowed for temporary or emergency official use or public use by a government authority, military office, or public school. The period of borrowing shall not be longer than three months. If the property is land, no construction is allowed.

2The procedure for borrowing of preceding paragraph shall be agreement between the borrowing authority and the administration authority and informing the MOF.

1After being borrowed, non-public use property with one of situations in the following items, should be taken back by the administration authority:

21. The borrowing purpose ceases to exist.

32.Making profit in additional to the original purpose.

43.Letting others use without approval.

5When taking back the property, no claim may be made for the compensation upon addition, improvement or repair of non-public use property during borrowing period.

1The non-public use real property shall be leased by tendering. However, if one of the following requirements is met, the non-public use real estate may be leased directly:

21.The lease term expired within 6 months.

32.Those who have utilized the real property in deed before July 21, 1993, and are willing to pay the compensation for the whole period of utilization.

43.Those who may purchase the real property in accordance with the law.

5The lease agreement of the non-public real property shall be put in writing, or it shall be invalid.

6If the leasehold relation has become without a definite period in accordance with the law, the tenant shall institute covenant in writing within stipulated period; if not, the administration authority shall terminate the leasehold relation.

7The lease term and regulations for the leasing and management of non-public real property referred to in the preceding paragraph shall be prescribed by the MOF and promulgated after the approval of the Executive Yuan.

1The lease term of the non-public use real property shall be determined under the provisions in the following items:

21. Constructional improvement, 5 years or less.

32. Building lot, 20 years or less.

43.Other land, 6 to 10 years.

5When the lease term expires, it shall be renewed.

6The rent of the non-public use real property is determined by the relevant Land Acts; such matters not specified in Land Acts shall be prescribed by the MOF referring to the actual situation and then submitted to the Executive Yuan for approval. However, for the lease by tendering or for business, the rent shall not be limited by the relevant Land Acts.

1Unless prescribed by the provisions of other relevant laws, the leased real property shall be taken back and the lease agreement terminated in case of any of the following situations:

21.When converted into public use property based on the national policy.

32.When tenant changes the agreed purpose.

43.When developing, utilizing or rebuilding, and the withdrawal becoming necessary.

5The tenant shall claim for compensation if the lease agreement terminated by the proceeding subparagraph 1and 3. And the standard shall be approved by the MOF.

6When the lease agreement is terminated, the leased real property shall be taken back without compensation, except that for the part of the addition or improvement approved by the leasing authority the tenant shall claim compensation. If property is damaged, the tenant shall restore it to its original condition.

The non-public use personal property shall not be leased out in principle. However, based on the national policy or treasury profit, if it is necessary to temporarily lease out personal property before putting it to an appropriate use, personal property may be leased out after specifically approved by the MOF.

1The national farmland may be provided for leasing or sale; the regulations shall be prescribed by the Ministry of Interior consulting with the MOF and then approved by the Executive Yuan.

2Leasing is allowed for those of the marginal land and coastland that can be developed for enterprise use such as sightseeing or bathing beach etc. Leasing or sale is allowed for those that can used for enterprise use such as forestation, land-reclamation and cultivation etc. The regulations shall be prescribed by MOF in conjunction with the relevant government authorities and then be approved by the Executive Yuan.

1The non-public use real property may provide for development by the law.

2The NPA may handle the following matters by means of entrust, cooperation and trust in keeping with regional planning and urban planning:

31.Land improvement.

42.Constructing official or public houses.

53.Other enterprises not for constructing houses.

6The improved lands shall be sold by tendering. However if there is special situation and suitable to be handled by means of creation of superficies or other ways, the case shall be approved by the Executive Yuan.

7If the enterprises in the paragraph 2 involve the investment by the NPA in accordance with its program, the NPA shall draw up a budget.

The non-public use personal property shall provide for investment based on the need of the national policy and treasury profits.

1The non-public use real property shall be sold to the leaseholders.

2The scope about the sale in the preceding paragraph shall be prescribed by the Executive Yuan.

3The non-public use real property that shall annex adjacent land identified by the local government shall be sold to the owner of the adjacent land.

4The sale in the first and third paragraphs shall be handled by the NPA.

1The non-public use real property shall be sold to the central government-owned enterprise or local government-owned enterprise for the business need.

2The sale in the preceding paragraph shall be handled by the competent authority conferring with the MOF for approval and agreed by the Audit authority.

1The non-public use real property shall be sold to the society, culture, education, charity, relief organizations for the needs of the public welfare enterprise or the charity and rescue enterprise.

2The sale in the preceding paragraph shall be handled by the competent authority conferring with the MOF and submitted to the Executive Yuan for approval as well as agreed by the Audit authority.

1The non-public use land shall be sold to provide for the use of constructing public housing or for encouraging the investment.

2The sale in the preceding paragraph shall be handled under the Public Housing Act and other regulations.

1The non-public use real property shall be reported to the MOF for approval to sell specifically in case of any of the following situations:

21.The national house occupying private lands.

32.The national house has been sold, but the building lot has not.

43.The national portion of the joint ownership of real property.

54.National real property within the scope of obtaining the whole development permission.

65.The land category is “grave” with tombs on it but not belongs to the cemetery.

76.Others not included in the proceeding five subparagraphs have special use situations and location.

8The non-public use real property that is not suitable for sale by tendering based on the need of national infrastructure projects shall be approved by the Executive Yuan for specific sale.

9In order to enhance the value of non-public use real property, the non-public use real property may be exchanged with the real property owned by others after the specific approval of the MOF. The regulations shall be prescribed by the MOF and approved by the Executive Yuan.

The non-public use real property that has been used for building and dwelling since Dec.31, 1946 until now, the user shall, before Jan. 13, 2015, submit the relevant documents and apply for sale to the NPA or its branches. When the application is approved, the value of the land shall be valuated based on the first announced the present value of land if its area is less than 500㎡.

Non-public use vacant house, land with no specific use and its area is less than 1,650 square meters shall be sold by public tendering by the NPA. If its area is 1,650 square meters or more, it shall not be sold by public tendering.

1If the use of the non-public use real property has no leasehold relations or is not in accordance with the provision of Subparagraph 2 of Paragraph 1 of Article 42, the real property shall be taken back for sale by tendering or for development.

2In case of any of the following situations, the real property shall be sold by tendering under current situation when approved by the MOF:

31.Approved by the MOF to take over under current situation.

42.Having graves on or used as graveyard when taking over.

53.With complex use, not able to be vacated and sold to tender within a short time and with special situation to be sold urgently.

6The sale by tendering in the preceding paragraph shall be handled by the NPA.

1The non-public use personal property that cannot be used any more shall be sold by tendering, or after disassembled, refit or sell by tendering with the remained parts.

2The sale by tender, disassembling or refitting in the preceding paragraph shall be handled by the NPA after reporting to the MOF and then submitted to the Audit authority for scrapping.

1Securities shall be sold after the approval of the Executive Yuan.

2The sale in the preceding paragraph shall be agreed by the Audit authority and is handled by the MOF in accordance with the Securities and Exchange Act.

Disposition upon property rights of Subparagraph 4 of Paragraph 1 of Article 3 shall be approved by the competent authority or the MOF in accordance with its category.

1Evaluation methods of the national property shall be drawn out by the Appraisal Committee of National Property and submitted by the MOF to the Executive Yuan for approval. The value for the land on sale shall be handled in accordance with the relevant regulations.

2The value of the securities is approved by the MOF.

The assessed value of non-public use property reaching the examined amount in the Audit Act shall be agreed by the Audit authority.

1If contributing of the overseas national property to foreign governments or their citizens is necessary, the case shall be submitted to the Executive Yuan for approval.

2The contribution of the domestic national property is limited to the personal property. However, the real property currently used by temples or churches may be donated to the corporate bodies instituted by these temples and churches if necessary to be consistent with the preexisting religious beliefs of the society.

3The contribution regulations in the preceding paragraph is Prescribed by the Execution Yuan.

In addition to the inspection of national property by Audit Authority at any time under the Audit Act and regulations, the competent authorities shall regularly and occasionally inspect the property management, utilization, revenue, and disposition on properties managed by each administration authority or overseas entrusted organization.

The MOF shall inquire of competent authorities and entrusted organizations about the management of public property anytime.

The MOF shall examine at any time the management or operation of nonpublic property administered by NPA or entrusted operating enterprise organizations, and identify whether the uses changed after appropriating or borrowing.

Administration authorities or entrusted organization shall draw up modificatory plans for public properties before the beginning of every fiscal year, and submit them to competent authorities for verification, and then to the MOF for examination.

The NPA and entrusted operating enterprise organizations shall draw up administering or operating plan for non-public properties before every fiscal year beginning and submit it to the MOF for examination and approval.

The MOF should, before every fiscal year beginning, give audit comments on plans for public and non-public properties mentioned in Article 64 and Article 65 and turn them to the Executive Yuan; items related to disposition shall be included in general annual budget of Central Government.

Administration authorities and entrusted organizations shall compile public properties catalog and add-and-subtract forms of properties and submit them to competent authorities for collecting, and be transferred to the MOF, Directorate General of Budget, Accounting and Statistics, and the National Audit Office.

The NPA and entrusted operating enterprises organizations shall, when every fiscal year ending, compile non-public properties catalog and add-and-subtract forms of properties, and submit them to the MOF and transfer them respectively to Directorate General of Budget, Accounting and Statistics, and the National Audit Office.

The MOF shall, when every fiscal year ending, compile master catalog of properties upon data provided by each competent authority and the NPA etc., and summit it to the Executive Yuan to be assembled into general final annual accounts of Central Government.

The format of plan, catalog and form in Articles 64 through 69 is drawn up by MOF after consulting with Directorate General of Budget, Accounting and Statistics, and the National Audit Office.

If a person in charge of National Property violates Article 21, i.e. he fails to record accrued account, and conceals or misappropriates property, his penalty shall be increased by up to one half.

National Property having been embedded or sunk, its regulations on excavation and salvage are prescribed by the Executive Yuan.

National Property discovered due to a report after failing to take over, or recovered due to a report after being concealed by others, or salvaged and dug due to a report, the person making such a report shall be bestowed an award of ten percent of less of the total value of such properties.

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The area in which this Act shall be effective shall be determined by the Executive Yuan.

The Enforcement rules of this Act shall be prescribed by the Executive Yuan.

This Act shall be enforced from the date of promulgation.