The real estate, personal property, securities and rights mentioned in Article 3 shall be registered as national property or identify ownership under relevant regulations.

The administration authority shall entrust the land office of municipality or county (city) to register the national real estate.
Administration authorities shall handle relevant procedures of identifying ownership for personal property, securities and rights.
Title deed acquired under this Article, except for provision of Article 26, shall be kept under administration authorities.

The National Property Administration or its branches shall entrust the land office of municipality or county (city) to register the unregistered land, except that the public use property is handled by foregoing Article; the registration shall be scheduled to periods and districts if necessarily.

The Ministry of Foreign Affairs or local consulates shall identify the procedures of overseas national property ownership in accordance with the Act in the locality.

Administration authority should set up the national property data card and subsidiary ledger, make the category, number, card, keep accounts, make an inventory and submit to competent authority; the modification shall be handled by the procedure of the accounting report.

The Ministry of Finance shall compile a general ledger of national property that is in accordance with the data sent by administration authority to proceed arrangement, classification and registration.

National property, which is lost, damaged, disassembled or refitted, needs to be scrapped under approval of relevant authority, or sold, or donated under this Act, shall be made a list and summit to the Ministry of Finance by administration authorities within 3 months to write off property register, however, that this restriction shall not apply to the civil or criminal case.

The formats of the card, ledger, table and sheet and the property number mentioned in Article 21 to Article 23 shall be prescribed by the Ministry of Finance consulting with the Directorate General of Budget Accounting and Statistics Executive Yuan and the Ministry of Audit.

National property, except scrapped in accordance with regulations, administration authorities shall maintain and refit with attention, and forbid anyone to damage and discard.

The securities shall be kept by the local national treasury or its agency.

The administrator of the national property, damaging the property with intent or negligence, except for criminal responsibility, shall be delivered by administration authority to the court and responsible for compensation. However, the damages occurred under force majeure, the responsibility is identified by Audit authority.

The competent authority or administration authority shall not dispose or make profits from public use property, however, that this restriction shall not apply to making profits without against the enterprise purpose or primary purpose.

National property in abroad shall not be disposed without approval of the Ministry of Foreign Affairs and agreement of the Ministry of Finance. However, if encounter with international emergency, proper handling is permitted and shall report to the Ministry of Foreign Affairs, at the same time, deliver to the Ministry of Finance and relevant authorities.

The competent authority or administration authority shall file a written-off prosecution in accordance with the provisions of Civil Code after investigating and identifying that the national property right is registered by false and entrust the land office of municipality or county (city) to make objection registration.
The applicant and registrant who make false registration mentioned in the proceeding paragraph shall be delivered to courts.

The administrators of the national property shall not purchase or rent national property, or conduct disposition and profit acts that are favorable for administrators themselves.
Acts violating the proceeding paragraph are invalid.