Regulations of the Land Registration Article 104
If any legal person or temple acquires ownership or other rights of land before the registration of establishment of the legal person or before the temple is completed, it may submit an agreement and apply for registration under the name of the representatives publicly elected by the originators of any new legal person. The representatives shall indicate their status and the causes for the acquisition.The registration agency shall, when it undertakes the registration referred to in the preceding paragraph, annotate the name of the founding organization of any new legal person or temple in the other matters column of the ownership section or other rights section of the register.The agreement referred to in Paragraph 1 shall clearly annotate that if the legal person or temple is not permitted to be established or registered after the completion of registration, its land will be treated according to any one of the following methods:(1) Applying for registration of change of owners to the registered representative;(2) Applying for registration of change of owners to all the originators of the new legal person.If there is a change of representatives before the registration for the establishment of any legal person or temple is completed, all originators of the legal person or temple shall produce a new agreement and apply for the registration of change in name to the lands having been registered according to Paragraph 1.
中文原文 土地登記規則第104條
法人或寺廟在未完成法人設立登記或寺廟登記前，取得土地所有權或他項權利者，得提出協議書，以其籌備人公推之代表人名義申請登記。
其代表人應表明身分及承受原因。
登記機關為前項之登記，應於登記簿所有權部或他項權利部其他登記事項欄註記取得權利之法人或寺廟籌備處名稱。
第一項之協議書，應記明於登記完畢後，法人或寺廟未核准設立或登記者，其土地依下列方式之一處理：
一、申請更名登記為已登記之代表人所有。
二、申請更名登記為籌備人全體共有。
第一項之法人或寺廟在未完成法人設立登記或寺廟登記前，其代表人變更者，已依第一項辦理登記之土地，應由該法人或寺廟籌備人之全體出具新協議書，辦理更名登記。
其代表人應表明身分及承受原因。
登記機關為前項之登記，應於登記簿所有權部或他項權利部其他登記事項欄註記取得權利之法人或寺廟籌備處名稱。
第一項之協議書，應記明於登記完畢後，法人或寺廟未核准設立或登記者，其土地依下列方式之一處理：
一、申請更名登記為已登記之代表人所有。
二、申請更名登記為籌備人全體共有。
第一項之法人或寺廟在未完成法人設立登記或寺廟登記前，其代表人變更者，已依第一項辦理登記之土地，應由該法人或寺廟籌備人之全體出具新協議書，辦理更名登記。