Regulations for National Property Donated to Temples or Churches Article 2
The national real estate donated herein shall satisfy the following conditions:1. The land and improvements thereon used for temples or churches before Taiwan Retrocession Day; or, land and improvements thereon owned by any trustee monk/nun or responsible person, or provided by any individual, for temples or churches after Taiwan Retrocession Day, which is nationalized as no one is present to acknowledge succession to them.2. Occupied by temples or churches currently.3. Situated on any land other than that for public facilities.4. Not including the monuments and locations thereof designated and published pursuant to the Cultural Heritage Preservation Act, unless they were owned privately during the Japanese Colonial Era but registered national real estate after Taiwan Retrocession Day.5. Not acquired by the nation with compensation.With respect to the monuments designated and published pursuant to the Cultural Heritage Preservation Act referred to in the preceding subparagraph 4, the locations thereof shall satisfy the requirement that private ownership is prohibited, as provided in subparagraph 9, Paragraph 1 of Article 14 of the Land Act.
中文原文 國有財產贈與寺廟教堂辦法第2條
依本辦法贈與之國有不動產，應符合下列條件：
一、臺灣光復前為寺廟、教堂使用之土地及其地上建築改良物；或臺灣光復後為住持、負責人所有或私人提供寺廟、教堂使用，因無人承認繼承收歸國有之土地及其地上建築改良物。
二、現由寺廟、教堂使用。
三、非坐落於公共設施用地。
四、非屬依文化資產保存法指定、公告之古蹟及其坐落基地。
但如日據時期原屬私有，臺灣光復後登記為國有者，不在此限。
五、非屬國家有償取得。
前項第四款本文所定依文化資產保存法指定、公告之古蹟及其坐落基地，以其坐落基地屬土地法第十四條第一項第九款規定不得私有者為限。
一、臺灣光復前為寺廟、教堂使用之土地及其地上建築改良物；或臺灣光復後為住持、負責人所有或私人提供寺廟、教堂使用，因無人承認繼承收歸國有之土地及其地上建築改良物。
二、現由寺廟、教堂使用。
三、非坐落於公共設施用地。
四、非屬依文化資產保存法指定、公告之古蹟及其坐落基地。
但如日據時期原屬私有，臺灣光復後登記為國有者，不在此限。
五、非屬國家有償取得。
前項第四款本文所定依文化資產保存法指定、公告之古蹟及其坐落基地，以其坐落基地屬土地法第十四條第一項第九款規定不得私有者為限。