Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 51

The property rights shall be subject to the provisions of the situs of the property.The property rights over a right shall be subject to the provisions of the place where the right is created.Where the situs of a property changes, the acquisition or loss of the property rights shall be subject to the provisions of the situs of the property at the time when the fact establishing the property rights is done.The property rights of a vessel shall be subject to the provisions of the place of vessel registration; the property rights of aircraft shall be subject to the provisions of the place of aircraft registration.