The Act is enacted to perfect cadastral management, ensure land rights, and promote land use.

The authority concerned as referred to in the Act shall be the Ministry of Interior of the Central Government; the Municipal Governments, and the County (City) Government.
The registration authority as referred to in the Act shall be Land Administration Office of municipality or county (city)；Where there is no Land Administration Office, it refers to the municipal or county (city) authority for land registration authority.

In order to investigate cadastral registration in which the contents of rights are incomplete or inconsistent with the existing laws and regulations, after clarifying the content of rights and ownership, the authority concerned shall register again. Those in which the content of rights and ownership cannot be clarified shall be auctioned or dealt with. Except as otherwise provided in the Act, the investigative procedures are as follows:
1.to investigate cadastre.
2.to notice the following:
(1)the land to be cleared up.
(2)the authorities to accept the report or application for registration.
(3)the period for declaration or application for registration.
3.to accept declaration.
4.to accept the application for registration.
5.to review and notice the findings.
6.to register and issue a certificate of rights.
7.to deal with change or others.
The notice of the preceding Paragraph 2, shall be done by the municipal or county (city)authority concerned, and the period is ninety days. Except as otherwise provided in the Act, the period of declaration or the application for registration is one year.

The municipal or county (city) authority concerned shall investigate within its jurisdiction the land cadastre of Articles 17 to 33 within a certain period. The regulations concerning investigative period, scope, classifications, procedures and other related matters shall be prescribed by the central authority concerned.

For one of those situations following below, before noticing the land to be cleared up according to Subparagraph 2 of Paragraph 1 of Article 3, the municipal or county (city) authority concerned shall consult organs concerning taxes, household administration, civil affairs, land administration, courts and others; where it can pinpoint the land proprietors or interested party, it shall inform them in addition to the notice:
1.registered in the name of a club or a combination during the Japanese colonial period.
2.registered in the name of the deity worship associations.
3.the name or address registered is incomplete or mismatched in the general land registration or prior to the termination of battleground administration of Kinmen and Matsu area.

After the registration authority accepts application for registration, it shall begin to review immediately. For those shall be corrected by the review, it shall inform the applicant to make corrections within six months.

For one of those situations following below, the registration authority shall dismiss in writing：
1.those shall not be registered according to law.
2.a dispute of private rights arises between the proprietors and obligor of the registration or between either or both of them and related parties.
3.those cannot be corrected, or failing to make corrections.
For those dismissed according to the Subparagraph 1 and Subparagraph 3 of the preceding paragraph, the applicant if dissatisfied may file an appeal according to law; for those dismissed according to the Subparagraph 2 of the preceding paragraph, the applicant shall file a suit to the court with jurisdiction within three months from the next day upon receipt of the dismissal notice.

Upon review as correct after acceptance of registration, except for those land stipulated in Articles 19 to 26 and Article 34 to 39 shall be registered immediately, the registration authority shall notice for three months for the remaining land.

The related party of the land rights can file, in writing and with proving documents, an objection to the registration authority within the period of notice of the preceding article; upon review as land rights dispute, the registration authority concerned shall transfer to the municipal or county (city) authorities concerned for mediation.
Dealing with the mediation of the preceding paragraph, the municipal or county (city) authority concerned shall apply mutatis mutandis the Land Act 34-2. Those who refused to accept the decision of mediation may file a suit to the court with jurisdiction within thirty days from the next day upon receipt of the notice of mediation decision; for those cases with no suit filed before the deadline, it shall be dealt with according to the original mediation decision.

Where no objection for the application is filed before the deadline of notice, or the mediation is established, or a decision of court becomes certain, the application shall be registered according to its results.

The land stipulated in Articles 17 to 26, Articles 32 and 33, for one of those situations following below, except for public facilities, the municipal or county (city) authority concerned shall sell on behalf of the owner by public auction sale:
1.no one declares or applies for registration before the deadline.
2.a declaration or application for registration is dismissed, and no appeal or suit is filed for the court decision before the deadline.
3.the decision of the appeal committee or the court dismisses the case.
For those of the preceding paragraph, the concerning proprietors with good cause, may apply for suspension for the public auction sale.
The rules of the procedure, the suspension requirements and deadlines, the base price set and other matters of the public auction sale of the preceding two paragraphs shall be prescribed by the central authority concerned.

For those land auctioned according to the preceding article, the first right holders to buy and their priorities are as follows:
1.the superficiary, mortgage rights holder, permanent tenant rights holder, agricultural rights holder.
2.the lessee of the base or farmland.
3.other co-owner of a property of joint tenancy.
4.the land occupier, who have occupied the land more than ten years before the article is enforced and still continue to occupy until the auction.
The order of the first right to buy of the subparagraph 1 of the preceding paragraph, shall be determined by the order of registration.

The municipal or county (city) authority concerned shall notice for three months before auction of the land.
The preceding notice shall record the context of the first right to buy of the preceding article, and the notice substitutes the notification of the first right holders to buy. The first right holders to buy who do not declare to buy in writing within ten days after the auction is bid, will be deemed to have waived his first right to buy.

The municipal or county (city) authority concerned shall establish a special cadastral clearing deposit account for sale proceeds of land in the national treasury, to keep the proceeds of the auction or sale of the land.
The municipal or county (city) concerned shall deposit the proceeds of auction or sale, deducting five percent the cost of administration, 5/1000 cadastral clearing reward and payable taxes, in the deposit account of the preceding paragraph.
The rights holders may apply with proving documents to the municipal or county (city) authorities concerned for distribution of the proceeds within ten years from the depositing date of the proceeds in the deposit account; where upon reviewed as correct, before deadline of three months of notice, no objection is filed, the authority shall distribute the rights holders money of the amount equivalent to the proceeds deducting payable taxes in the preceding paragraph plus real interest to the deposit.
Unless the land rights of Articles 19 and 26, if the rights holders in the preceding paragraph are dead, part of the heirs may apply for distribution of the proceeds based upon their relative share of the total estate within the time limit for application.
After the end of the period in the third paragraph, if there is surplus fund in the special deposit account after balance, it belongs to the national treasury.
The rules of the deposit, safe keeping, and belongings to the national treasury of cadastral clearing deposit account for sale proceeds of land and the distribution and release of the reward shall be prescribed by the central authority concerned.

Where the land for public auction sale, according to the provisions of Article 11, is not sold after auctioning twice, the municipal or county (city) authority concerned shall request the registry to register it as state-owned.
The rights holders may apply, with proving documents, to the municipal or county (city) authorities concerned for return of the land with the total scope of the rights of the original registering party, within ten years from the date when the registration of the “registered as state-owned land” in the preceding paragraph is completed. Whereupon reviewed as correct, after the three months’ notice deadline if no objection is filed, the authority shall request the registry to register the rights of right holders.
Unless the land rights of Articles 19 and 26, if the rights holders who should be returned the land in the preceding paragraph are dead, any of the heirs may apply for return, and register as owned by all inheritors.
The national property management agency may request the rights holders to return the necessary costs for managing the returned land, according to the provisions of the preceding two paragraphs.
The rights holders, as referred to in the Paragraph 2, shall be the original owner under Paragraph 2 of Article 17, the juridical person under Subparagraph 1, Paragraph 1 of Article 24, or the current members or believers under Subparagraph 2; and the registering party or the legitimate heirs regulated by Article 32.

If the land which shall be returned in Paragraph 2 of the preceding article is already a public property, disposed of, or cannot be returned due to other factors, the municipal or county (city) authority concerned shall distribute to the rights holders proceeds of the amount equivalent to the base price of the last auction of the land, deducting payable taxes plus real interest from the date of registering as state-owned land to the deposit. However, the proceeds will not be distributed if the land is entirely destroyed or lost due to force majeure, and cannot be returned.
The money needed in the preceding paragraph shall be paid by the cadastral clearing deposit account for sale proceeds of land. If insufficient, it shall be paid by the national treasury.
Regarding the land rights of Articles 19 and 26, if the rights holders who should receive the distributed proceeds in Paragraph 1 are dead, the authority concerned may distribute the proceeds to part of the heirs, based upon their relative share of the total estate.

The provisions of Article 9 shall be mutatis mutandis applied to the dealing with the objection within notice period of the Paragraph 3 of Article 14 and the Paragraph 2 of Article 15.