Cadastral Clearance Act Article 37
Where the land is registered in the name of the spirits or the temple or religious organization, and not registered according to law, and is now used by a temple or religious corporation which is applicable to the Act of Supervising Temples, and the registered holder of title and the temple or religious corporation now using the land cannot be proved to be identical, the temple or religious corporation now using the land, may apply to the municipal or county (city) authority concerned, where the land is located, for selling, on behalf of the owner, for the price of the announced current assessed land value, to the temple or religious corporation, within the period of declaration.
中文原文 地籍清理條例第37條
以神祇、未依法登記之寺廟或宗教團體名義登記之土地，現為適用監督寺廟條例之寺廟或宗教性質之法人使用，未能證明登記名義人與現使用之寺廟或宗教性質之法人確係同一主體者，得由使用該土地之寺廟或宗教性質之法人於申報期間內，向土地所在地之直轄市或縣（市）主管機關，按當期公告土地現值，申請代為讓售予該寺廟或宗教性質之法人。