Act for Ancestor Worship Guild Article 54
The local authorities concerned should have a special account to help clear the custody money for land rights to keep custody the revenue earned from selling the lands.The local authorities concerned should subtract 5% of the earnings gained from selling the lands on behalf of the guilds as handling fee, another 0.05% for clearing bonus and pay the tax subject to related laws before saving the remaining in the afore-stated custody account.Any guild can apply from the local authorities concerned to for the earnings gained from selling the lands by providing related documents 10 years after the special account was opened. The local authorities concerned should return the gain on selling the lands (by subtracting necessary taxes and the adding necessary interests) after review if no one raises dissidence 3 months after promulgation. After 10 years, if there is still money remaining in the special account, it should be confiscated to the National Treasury. The savings, custody and confiscation as well as the distribution, review and approval for the clearing bonus should be based on the instructions of Central Government.
中文原文 祭祀公業條例第54條
直轄市或縣（市）主管機關應於國庫設立地籍清理土地權利價金保管款專戶，保管代為標售土地之價金。
直轄市或縣（市）主管機關應將代為標售土地價金，扣除百分之五行政處理費用、千分之五地籍清理獎金及應納稅賦後，以其餘額儲存於前項保管款專戶。
祭祀公業自專戶儲存之保管款儲存之日起十年內，得檢附證明文件向直轄市或縣（市）主管機關申請發給土地價金；經審查無誤，公告三個月，期滿無人異議時，按代為標售土地之價金扣除應納稅賦後之餘額，並加計儲存於保管款專戶之實收利息發給之。
前項期間屆滿後，專戶儲存之保管款經結算如有賸餘，歸屬國庫。
地籍清理土地權利價金保管款之儲存、保管、繳庫等事項及地籍清理獎金之分配、核發等事項之辦法，由中央主管機關定之。
直轄市或縣（市）主管機關應將代為標售土地價金，扣除百分之五行政處理費用、千分之五地籍清理獎金及應納稅賦後，以其餘額儲存於前項保管款專戶。
祭祀公業自專戶儲存之保管款儲存之日起十年內，得檢附證明文件向直轄市或縣（市）主管機關申請發給土地價金；經審查無誤，公告三個月，期滿無人異議時，按代為標售土地之價金扣除應納稅賦後之餘額，並加計儲存於保管款專戶之實收利息發給之。
前項期間屆滿後，專戶儲存之保管款經結算如有賸餘，歸屬國庫。
地籍清理土地權利價金保管款之儲存、保管、繳庫等事項及地籍清理獎金之分配、核發等事項之辦法，由中央主管機關定之。