To handle matters stipulated in paragraph 2 of Article 47 of this Act, National Property Administration shall draw up a working plan and get approval from the Ministry of Finance.
The foregoing plan shall include the following items:
1. Plan origins.
2. Plan basis.
3. Plan scope and its real estate right situations.
4. Plan objective.
5. Land use status quo and utilization control stipulation.
6. Handling ways.
7. Handling organization and term.
8. Rights and obligations between handling organization and agency of consignation, cooperation or trust.
9. Disposal ways for improved land.
10. Ways of raise expenditures.
11. Benefit assessment.

The National Property Administration handling matters stipulated in subparagraph 2, 3 of paragraph 2 of Article 47 of this Act can get approval from the Ministry of Finance to specify specialized and capable government organization or public enterprise agency to do the business.

To handle the items stipulated in paragraph 2 of Article 47 of this Act by entrusted way shall specify Republic of China as consigner and beneficiary of trust.

To handle the items stipulated in paragraph 2 of Article 47 of this Act, the National Property Administration shall sign a contract with consignation, cooperation or trust agency.