The non-public use real estate shall be sold to the leaseholders.
The scope about the sale in the foregoing paragraph shall be prescribed by the Executive Yuan.
The non-public use real estate that shall annex adjacent land identified by the local government shall be sold to the owner of the adjacent land.
The sale in the first and third paragraphs shall be handled by the National Property Administration.

The non-public use real estate shall be sold to the central government-owned enterprise or local government-owned enterprise for the business need.
The sale in the foregoing paragraph shall be handled by the competent authority conferring with the Ministry of Finance for approval and agreed by the Audit authority.

The non-public use real estate shall be sold to the public welfare enterprise or the charity and rescue enterprise for the needs of the society, culture, education, charity, relief organizations.
The sale in the foregoing paragraph shall be handled by the competent authority conferring with the Ministry of Finance and submitted to the Executive Yuan for approval as well as agreed by the Audit authority.

The non-public use land shall be sold to provide for the use of constructing public housing or for encouraging the investment.
The sale in the foregoing paragraph shall be handled under the Public Housing Act and other regulations.

The non-public use real estate shall be reported to the Ministry of Finance for approval to sell specifically in case of any of the following situations:
1.The national house occupying private lands.
2.The national house has been sold, however, the building lot has not.
3.The national portion of the joint ownership of real estate.
4.National real estate within the scope of obtaining the whole development permission.
5.The land category is “grave” with tombs on it but not belongs to the cemetery.
6.Others not included in the proceeding five subparagraphs have special use situations and location.
The non-public use real estate that is not suitable for sale by tendering based on the need of national infrastructure projects shall be approved by the Executive Yuan for specific sale.
In order to enhance the value of non-public use real estate, the non-public use real estate shall exchange the ownership owned by others after the specific approval of the Ministry of Finance. The regulations shall be prescribed by the Ministry of Finance and approved by the Executive Yuan.

The non-public use real estate that has been used for building and dwelling since Dem. 31, 1946 until now, the user shall, before Jan. 13, 2015, submit the relevant documents and apply for sale to the National Property Administration or its branches. When the application is approved, the value of the land shall be valuated based on the first announced land current value if its area is less than 500 ㎡.

Non-public use vacant house, land with no specific use and its area is less than 1,650 square meters shall be sold by public tendering by the National Property Administration, MOF. If its area is 1,650 square meters or more, it shall not be sold by public tendering.

The use of the non-public use real estate has no leasehold relations or not in accordance with the provision of subparagraph 1 paragraph 2 of Article 42, the real estate shall be taken back for sale by tendering or for development.
In case of any of the following situations, the real estate shall be sold by tendering under current situation when approved by the Ministry of Finance:
1.Approved by the Ministry of Finance to take over under current situation.
2.Having graves on or using as graveyard when taking over.
3.With complex use, not able to be vacanted and sold to tender within a short time and with special situation to be sold urgently.
The sale by tendering in the foregoing paragraph shall be handled by the National Property Administration.