Cadastral Clearance Act Article 39

Where the land was transferred to the temple or religious organization in the Japanese colonial period, and was not registered of transfer or was forfeited by the Japanese government after transfer, and was registered as public land prior to the enforcement of the Act, and the temple or religious organization has managed, used, or profited from the land since the Japanese colonial period, and the temple is applicable to the Act of Supervising Temples, and the religious organization is juridical person registered according to law, the temple or religious juridical person may apply for a gift of the land within the scope of actually managing, using, or profiting, to the land administration authority within the period of declaration. The rule of qualifications, procedures, documents to be attached, review, the limitations of using and profiting the gifted land, and other regulatory matters, shall be prescribed by the Executive Yuan.The land, to be applied for a gift according to the provisions of the preceding paragraph, is only for the land not for public facilities.The land to be dealt with according to the provisions of Paragraph 1, shall not be regulated by Article 25 of the Land Act.