Regulations for the Enforcement of National Property Act Article 12
National property belonging to real estate shall be registered as national ownership under Civil Law and Land Law; those belonging to personal property, securities and rights shall be determined as national ownership under Civic Law and relevant special law.
中文原文 國有財產法施行細則第12條
國有財產屬於不動產者，應依民法及土地法規定為國有登記；屬於動產、有價證券及權利者，應依民法及其他有關特別法之規定，分別確定其權屬為國有。