Regulations of the Land Registration Article 10

If there has already been an improvement on a tract of land, the registration of the title of such improvement may be registered after the completion of the general registration of land ownership.
中文原文 土地登記規則第10條
土地上已有建物者,應於土地所有權完成總登記後,始得為建物所有權登記。

English translation for reference only; the Chinese text prevails. Not legal advice.