Regulations of the Land Registration Article 31

When improvements are totally destroyed and the owners of the said improvements fail to apply for the registration of deletion within the prescribed time limit, the landowners or holders of other rights may apply on behalf of the owners of improvements. The registration agency may also directly undertake the registration of deletion after due investigation.The registration of cancellation of statutory superficies shall be simultaneously undertaken if superficies has been registered over the base of the aforementioned improvements; in the case of property that enjoys easements, the registration of cancellation of real estate easements over the property encumbered with easements shall be simultaneously undertaken.The registration agency shall, after the completion of registration, notify the landowners of improvements or holders of other rights, of the result of registration. If registrations of restriction have been undertaken on the said improvements, the registration agency shall notify the requesting organizations or the persons with the rights to claim due to a registration of caution.
中文原文 土地登記規則第31條
建物全部滅失時,該建物所有權人未於規定期限內申請消滅登記者,得由土地所有權人或其他權利人代位申請;亦得由登記機關查明後逕為辦理消滅登記。
前項建物基地有法定地上權登記者,應同時辦理該地上權塗銷登記;建物為需役不動產者,應同時辦理其供役不動產上之不動產役權塗銷登記。
登記機關於登記完畢後,應將登記結果通知該建物所有權人及他項權利人。
建物已辦理限制登記者,並應通知囑託機關或預告登記請求權人。

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