Act for the Establishment and Management of Government-Owned Mass Rapid Transit (MRT) Corporation Article 14
The property rights of the acquired lands, buildings, and various ancillary facilities of a MRT system, which are invested in or constructed by the government, shall be possessed by the government. However, the properties which are purchased by the corporation or donated to the corporation shall be possessed by the MRT corporation.
中文原文 公營大眾捷運股份有限公司設置管理條例第14條
大眾捷運系統路網所在土地、建築物及各項附屬設施等大眾捷運系統財產，由政府投資取得或興建者，其產權屬政府所有。
但捷運公司自行購置或受捐贈之財產為捷運公司所有。
但捷運公司自行購置或受捐贈之財產為捷運公司所有。