The Ship Registration Law Article 60
Registration fees shall be levied and collected from the applications for the following registrations: 1. For the proprietorship of a ship obtained through inheritance or donation, the fee shall be calculated as 0.1%; or 0.02% for the donation to a public interest organization or public utility, of the ship value after deducting inheritance tax or donation tax;2. For the proprietorship of a ship obtained on account of any cause other than as mentioned in the previous items, the fee shall be 0.2% of the ship value;3. For preserving of or dividing the co-ownership of the proprietorship of a ship, the fee shall be 0.05% of the ship value; however, if the value exceeds twenty million dollars, the portion exceeding which shall be charged at the rate of 0.025%. 4. The fee shall be 0.05% of the ship value for the tenure of leasehold of a ship less than ten years; or 0.1% for the tenure being ten years and over; or 0.05% for the tenure not defined. For the registration of a subleased leasehold, the fee shell be calculated based on the remaining tenure resulted from the entire tenure minus the past portion.5. For every obtainment of the right of mortgage, the fee shall be one hundred dollars. 6. For every interim, collateral, altering, correcting, resuming, resumption or deleting registration, the fee shall be twenty dollars.All governmental non-commercial ships are exempted from the collection of registration fees.For the matter referred to in Item 1 of the first paragraph hereinbefore, the Shipping Administration Authority may notify the shipowner to furnish an appropriate security deposit, and, after receipt of which, proceed to make the registration of the proprietorship.
中文原文 船舶登記法第60條
申請船舶登記時，應依左列各款，分別繳納登記費：
一、因遺產繼承或贈與取得所有權者，減除其已繳遺產稅或贈與稅外，按船舶價值千分之一計算。
但公益或公用事業因捐贈而取得所有權者，按千分之零點二。
二、因前款以外之原因取得所有權者，按船舶價值千分之二。
三、為所有權之保存或共有船舶之分割者，按船舶價值千分之零點五；船舶價值超過二千萬元者，其超過部分，按千分之零點二五計算。
四、租賃權存續期間未滿十年者，按船舶價值千分之零點五；存續期間十年以上者，按船舶價值千分之一；存續期間無定者，按船舶價值千分之零點五；因租賃權轉租而登記者，其已經過之期間，應自存續期間中扣除，以其餘期間視為存續期間，計算登記費。
五、取得抵押權者，每件一百元。
六、暫時、附記、變更、更正、回復及註銷之登記，每件二十元。
前項登記，屬於公務船舶者，免繳登記費。
第一項第一款規定之事項，航政主管機關得通知船舶所有人，繳納適當保證金額後，辦理所有權登記。
一、因遺產繼承或贈與取得所有權者，減除其已繳遺產稅或贈與稅外，按船舶價值千分之一計算。
但公益或公用事業因捐贈而取得所有權者，按千分之零點二。
二、因前款以外之原因取得所有權者，按船舶價值千分之二。
三、為所有權之保存或共有船舶之分割者，按船舶價值千分之零點五；船舶價值超過二千萬元者，其超過部分，按千分之零點二五計算。
四、租賃權存續期間未滿十年者，按船舶價值千分之零點五；存續期間十年以上者，按船舶價值千分之一；存續期間無定者，按船舶價值千分之零點五；因租賃權轉租而登記者，其已經過之期間，應自存續期間中扣除，以其餘期間視為存續期間，計算登記費。
五、取得抵押權者，每件一百元。
六、暫時、附記、變更、更正、回復及註銷之登記，每件二十元。
前項登記，屬於公務船舶者，免繳登記費。
第一項第一款規定之事項，航政主管機關得通知船舶所有人，繳納適當保證金額後，辦理所有權登記。