Regulations of the Land Registration Article 39

A parent’s disposition of the land right on behalf of his/her minor child, requires said parent to sign and explicitly remark in the appropriate column of the application form, stating that such disposition is in the interest of such minor child when applying for land registration.A legal guardian of the minor under his/her guardianship, or a custodian of the person under his/her custody, shall be required to present proof of court approval in order to purchase or dispose of land on behalf of the said minor or person in custody.The registration of waiver of the right of inheritance requires no observance of the two conditions above if evidence of court approval for such waiver is presented with the application for the registration.
中文原文 土地登記規則第39條
父母處分未成年子女所有之土地權利,申請登記時,應於登記申請書適當欄記明確為其利益處分並簽名。
未成年人或受監護宣告之人,其監護人代理受監護人或受監護宣告之人購置或處分土地權利,應檢附法院許可之證明文件。
繼承權之拋棄經法院准予備查者,免依前二項規定辦理。

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