Regulations of the Land Registration Article 3
Land registration procedures shall be the responsibility of the municipal or county (city) land office governing the land being registered. However, in the case of the registration of a piece of land, whereby the location of which is governed by the branch land registration office established by the municipal or county (city) land office, if any, the said branch land registration office shall bear responsibility.The land registration of an improvement whose dimensions cover the jurisdictions of two or more land registration agencies shall ultimately be the responsibility of the agency with jurisdiction over the address of said improvement.The land registration may be administered at a branch registration office of the municipal or county (city) land office if such branch registration office has been established by a municipal or county (city) land office within its competent jurisdiction, and cross-agency registration is available for the items to be registered.The items to be registered of land registration at a cross-municipal or the county (city) government level which are announced and implemented by the Central Land Administration may be registered by any land registration office in the country.
中文原文 土地登記規則第3條
土地登記，由土地所在地之直轄市、縣（市）地政機關辦理之。
但該直轄市、縣（市）地政機關在轄區內另設或分設登記機關者，由該土地所在地之登記機關辦理之。
建物跨越二個以上登記機關轄區者，由該建物門牌所屬之登記機關辦理之。
直轄市、縣（市）地政機關已在轄區內另設或分設登記機關，且登記項目已實施跨登記機關登記者，得由同直轄市、縣（市）內其他登記機關辦理之。
經中央地政機關公告實施跨直轄市、縣（市）申請土地登記之登記項目，得由全國任一登記機關辦理之。
但該直轄市、縣（市）地政機關在轄區內另設或分設登記機關者，由該土地所在地之登記機關辦理之。
建物跨越二個以上登記機關轄區者，由該建物門牌所屬之登記機關辦理之。
直轄市、縣（市）地政機關已在轄區內另設或分設登記機關，且登記項目已實施跨登記機關登記者，得由同直轄市、縣（市）內其他登記機關辦理之。
經中央地政機關公告實施跨直轄市、縣（市）申請土地登記之登記項目，得由全國任一登記機關辦理之。