Enforcement Rules of the Act on Property-Declaration by Public Servants Article 11
The properties subject to declaration prescribed under Subparagraphs of Paragraph 1 of Article 5 of the Act shall include all properties regardless whether they are located inside or outside the territory of the Republic of China.
中文原文 公職人員財產申報法施行細則第11條
本法第五條第一項各款所列應申報之財產，包括在中華民國境內、境外之全部財產。