Act on Property-Declaration by Public Servants Article 7
The President, Vice President, Premier, and Vice Premier; the Presidents and Vice Presidents of the Executive Yuan, Legislative Yuan, Judicial Yuan, Examination Yuan, and Control Yuan; Officers of political affairs; the Chairmans and Vice Chairmans of the headquarters and branches of state-owned enterprises; the mayors of special municipalities; and the governors of counties (cities) themselves and their spouses and underage offspring shall entrust the below prescribed property items to a trust enterprise three months after the day of inauguration of the aforementioned positions:1. Immovable properties. However, single housing (including the land base) personally chosen for private use and those that trust enterprises are unable to confer or have difficulty conferring a trust upon according to law, shall be excluded.2. Domestic listed and over-the-counter stocks.3. Other properties subject to mandated trust by the appointment of the Executive Yuan in conjunction with the Examination Yuan and Control Yuan.For public servants subject to property declarations according to this Act not prescribed in the preceding paragraph and who hold special work-related interests in regard to the properties prescribed in the preceding paragraph, the preceding paragraph shall apply after obtaining the approval of competent offices and yuans.After the completion of trust, for additional properties subject to trust due to changes of circumstances, the personnel mentioned in the preceding two paragraphs shall entrust and declare those properties in three months; for the excluded conditions of non-trustable immovable properties as prescribed in Paragraph 1 Subparagraph 1 herein, any changes of circumstances of such properties shall be declared along with regular annual property declarations.The legal representatives of the underage offspring prescribed in Paragraph 1 herein shall serve as the trust’s legal representative, unless the underage offspring are married. However, according to amendments made on Dec. 30, 2020, the legal representatives of offspring who are married but under the age of 18 shall remain their trust legal representative effective Dec. 30, 2020.The personnel as prescribed in Paragraph 1 herein shall still declare the trusted properties regularly and annually, or upon discharge of duties.
中文原文 公職人員財產申報法第7條
總統、副總統、行政、立法、司法、考試、監察各院院長、副院長、政務人員、公營事業總、分支機構之首長、副首長、直轄市長、縣（市）長於就（到）職申報財產時，其本人、配偶及未成年子女之下列財產，應自就（到）職之日起三個月內信託予信託業：
一、不動產。
但自擇房屋（含基地）一戶供自用者，及其他信託業依法不得承受或承受有困難者，不包括在內。
二、國內之上市及上櫃股票。
三、其他經行政院會同考試院、監察院核定應交付信託之財產。
前項以外應依本法申報財產之公職人員因職務關係對前項所列財產具有特殊利害關係，經主管府、院核定應依前項規定辦理信託者，亦同。
前二項人員於完成信託後，有另取得或其財產成為應信託財產之情形者，應於三個月內辦理信託並申報；依第一項第一款但書規定不須交付信託之不動產，仍應於每年定期申報時，申報其變動情形。
第一項之未成年子女以其法定代理人為第一項信託之義務人。
但其於本法中華民國一百零九年十二月三十日修正之條文施行前結婚，修正施行後未滿十八歲者，於滿十八歲前仍適用修正施行前之規定。
第一項人員完成信託之財產，於每年定期申報及卸職時仍應申報。
一、不動產。
但自擇房屋（含基地）一戶供自用者，及其他信託業依法不得承受或承受有困難者，不包括在內。
二、國內之上市及上櫃股票。
三、其他經行政院會同考試院、監察院核定應交付信託之財產。
前項以外應依本法申報財產之公職人員因職務關係對前項所列財產具有特殊利害關係，經主管府、院核定應依前項規定辦理信託者，亦同。
前二項人員於完成信託後，有另取得或其財產成為應信託財產之情形者，應於三個月內辦理信託並申報；依第一項第一款但書規定不須交付信託之不動產，仍應於每年定期申報時，申報其變動情形。
第一項之未成年子女以其法定代理人為第一項信託之義務人。
但其於本法中華民國一百零九年十二月三十日修正之條文施行前結婚，修正施行後未滿十八歲者，於滿十八歲前仍適用修正施行前之規定。
第一項人員完成信託之財產，於每年定期申報及卸職時仍應申報。