Land Act Article 39
Land registration shall be carried out by the competent Special Municipal or County (City) Land Administration Agency, but the general registration of land and other related matters may, if necessary, be carried out by a land registry set up ad hoc in a Special Municipality or County (City) by the said Land Office.
中文原文 土地法第39條
土地登記，由直轄市或縣（市）地政機關辦理之。
但各該地政機關得在轄區內分設登記機關，辦理登記及其他有關事項。
但各該地政機關得在轄區內分設登記機關，辦理登記及其他有關事項。