Enforcement Rules of the Act on Property-Declaration by Public Servants Article 12

The term “Immovable properties” referred to in Paragraph 1 of Article 5 and Subparagraph 1 of Paragraph 1 of Article 7 means lands and buildings which are accompanied with ownership certificates or tax statements.
中文原文 公職人員財產申報法施行細則第12條
本法第五條第一項第一款及第七條第一項第一款、第三項所稱不動產,指具所有權狀或稅籍資料之土地及建物。

English translation for reference only; the Chinese text prevails. Not legal advice.