The Ministry of Finance is in overall charge of the national property affairs under the commission of the Executive Yuan.
The Ministry of Finance establishes National Property administration to undertake the proceeding affairs; its organization is determined by Act.

The competent authority of the public use property is in accordance with the Budget Act.
The public use property utilized by two or more organizations is not administered by the same organization, the Executive Yuan shall appoint its competent authority.

The organization that utilizes and manages public use property directly is the administration authority.

The National Property Administration is the administration authority of non-public use property, which manages the property under the commission of the Ministry of Finance.

Depending on the actual situation, the Ministry of Finance shall entrust local government or proper institution to manage non-public use national property.

The overseas national property is administered by the Ministry of Foreign Affairs and managed by each consulate; the Ministry of Foreign Affairs shall entrust proper institutions to manage it if no consulate in the locality.

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The National Property Administration established the Assessment Committee of National Property to assess the sale price of national property; its organization is determined by the Ministry of Finance.