National Property Act Article 47
The non-public use real property may provide for development by the law.The NPA may handle the following matters by means of entrust, cooperation and trust in keeping with regional planning and urban planning:1.Land improvement.2.Constructing official or public houses.3.Other enterprises not for constructing houses.The improved lands shall be sold by tendering. However if there is special situation and suitable to be handled by means of creation of superficies or other ways, the case shall be approved by the Executive Yuan.If the enterprises in the paragraph 2 involve the investment by the NPA in accordance with its program, the NPA shall draw up a budget.
中文原文 國有財產法第47條
非公用財產類不動產，得依法改良利用。
財政部國有財產局得以委託、合作或信託方式，配合區域計畫、都市計畫辦理左列事項︰一、改良土地。
二、興建公務或公共用房屋。
三、其他非興建房屋之事業。
經改良之土地，以標售為原則。
但情形特殊，適於以設定地上權或其他方式處理者，得報請行政院核定之。
第二項各款事業，依其計畫須由財政部國有財產局負擔資金者，應編列預算。
財政部國有財產局得以委託、合作或信託方式，配合區域計畫、都市計畫辦理左列事項︰一、改良土地。
二、興建公務或公共用房屋。
三、其他非興建房屋之事業。
經改良之土地，以標售為原則。
但情形特殊，適於以設定地上權或其他方式處理者，得報請行政院核定之。
第二項各款事業，依其計畫須由財政部國有財產局負擔資金者，應編列預算。