Personal Property Secured Transactions Act Article 4

Machinery, equipment, tools, raw materials, semi-finished products, finished products, vehicles, forestry, fishery, agricultural, and livestock products, livestock, powered vessels with total tonnages of less than 20 tons, and non-powered vessels with total tonnages of less than 50 tons may each be the subject property of a personal property secured transaction.The designations of products under each of the categories of subject property in the preceding paragraph shall be determined by order of the Executive Yuan in consideration of actual needs and the nature of given transactions.
中文原文 動產擔保交易法第4條
機器、設備、工具、原料、半製品、成品、車輛、農林漁牧產品、牲畜及總噸位未滿二十噸之動力船舶或未滿五十噸之非動力船舶,均得為動產擔保交易之標的物。
前項各類標的物之品名,由行政院視事實需要及交易性質以命令定之。

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