Regulations for the Enforcement of National Property Act Article 5
The term “personal property” mentioned in subparagraph 2 of paragraph 1 of Article 3 of this Act indicates durable life over 2 years and its value over given amounts.A given amounts of the foregoing paragraph shall be determined in accordance with property and goods standard classification specified by the Executive Yuan.
中文原文 國有財產法施行細則第5條
本法第三條第一項第二款所稱動產，係以耐用年限在二年以上，且其價值在一定金額以上者為限。
前項一定金額，依行政院所定財物標準分類之規定。
前項一定金額，依行政院所定財物標準分類之規定。