Regulations of the Land Registration Article 143

Upon the extinction of the land right registered pursuant to this Regulation due to waiver of right, combination, termination, expiration of existence, debt repayment, exercise of right of cancellation, or court ruling, apply for the registration of cancellation shall be made.The application of registration for cancellation mentioned above involving holder(s) of other rights against the land right shall require the written consent of such right holder(s) and a concurrent application of registration for cancellation of such other right. If there is no legal beneficiary to such land right, the applicant shall clearly state on the proper column of the registration form that there is no other legal beneficiary, and sign the registration form.Upon the completion of registration for cancellation for the waiver of private ownership of land, the registration agency shall immediately register the land as state-owned land.
中文原文 土地登記規則第143條
依本規則登記之土地權利,因權利之拋棄、混同、終止、存續期間屆滿、債務清償、撤銷權之行使或法院之確定判決等,致權利消滅時,應申請塗銷登記。
前項因拋棄申請登記時,有以該土地權利為標的物之他項權利者,應檢附該他項權利人之同意書,同時申請他項權利塗銷登記。
私有土地所有權之拋棄,登記機關應於辦理塗銷登記後,隨即為國有之登記。

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