The Ship Registration Law Article 30
Except as otherwise stipulated in laws, the order of two or more same rights of the same ship shall be based on the order of registering.The order of the registrations enumerated in the same part of a register book shall be determined based on the order of the columns of "Order of Rights"； for those registrations that are listed in different parts, on the order of the "Receipt Number".
中文原文 船舶登記法第30條
同一船舶有二個以上之同種權利登記者，其權利先後除法令別有規定外，以登記之先後為準。
登記之先後在登記簿中為同部者，以權利先後欄為準；為異部者，以收件號數為準。
登記之先後在登記簿中為同部者，以權利先後欄為準；為異部者，以收件號數為準。