Enforcement Rules of Act for Promotion of Private Participation in Infrastructure Projects Article 89

If the authority in charge creates superficies to the private institution on the land needed for the infrastructure, the contract shall include the provision that the building ownership shall transfer to the government after the superficies expire. Meanwhile, on registering the superficies, the registration authority shall remark upon such provision in the miscellaneous column of the section of the registration of other rights in the Land Registration Archive.After the infrastructure specified in the preceding paragraph is completed, the private institution shall also file such provision when conducting the initial registration for the ownership of the building and inform the registration authority of making the same remark in the miscellaneous column of the section of the registration of other rights in the Building Registration Archive.
中文原文 促進民間參與公共建設法施行細則第89條
主辦機關將公共建設所需用地設定地上權予民間機構時,應於契約中約定地上權消滅時建物所有權移轉予政府,並於辦理地上權設定登記時,由登記機關於土地登記簿他項權利部其他登記事項欄註記。
前項公共建設興建完成後,民間機構申辦建物所有權第一次登記時,亦應記明前項約定,由登記機關於建物登記簿之所有權部其他登記事項欄註記。

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