Where the ownership of a victim’s property had been deprived by an illegal act of the State, the said victim may make an application in writing, submitting concrete supporting information at the same time, to the Restoration of Rights Foundation for the restoration of his/her rights; where the said victim has deceased, an application may be made by the family members.

For the purposes of the restoration of rights in respect of deprivation of ownership specified in Article 10 of this Act, where the target property in question is currently a public property with a status of abolishment of the intended use, desuetude, low-level usage or uneconomical usage, the property in question shall be returned to the application. Where the target property in question has since been acquired by illegitimate means by a third party other than a government agency and at the critical time nonetheless still belongs to the said third party, the said third party shall be ordered to return the property in question to the application.
Where the circumstances specified in Paragraph 1 of this Article are not attached to the characters of the target property in question, or the target property in question has been destroyed or lost so as a return is not possible, a monetary compensation in accordance with provisions of this Act shall be provided. Nevertheless, the foregoing shall not be applicable to situations where the target property in question involves an item of a contraband nature, which will render the target property in question not an object on which a apply of return or compensation may rest.
Where a third party other than a government agency referred to in Paragraph 1 of this Article has participated in an illegal acts of the State that deprived the ownership of a victim's property, and the said third party had acquired the said property in question from the State nonetheless, the said property shall be deemed as having been acquired by an illegitimate means, that is, that said property is ill-gotten property.
Any disposition of Ill-gotten property referred to in Paragraph 3 of this Article shall be prohibited from the date this Act is promulgated, and where the said ill-gotten property is by law subject to registration, the Restoration of Rights Foundation shall request the competent registration agency to register it as one of restricted transaction. Where the said ill-gotten property is in the form of deposits or securities that are deposited or kept in a financial institution, the Restoration of Rights Foundation shall issue a notice to the financial institution concerned to freeze the relevant accounts.
Where a property that is subject to a return in accordance with Paragraph 1 of this Article is a piece of land or a building, detailed regulations with regard to the procedures for the transfer of ownership, the necessary documents that shall be submitted, and other relevant matters shall be drafted by the Restoration of Rights Foundation and submitted to the Executive Yuan for approval.

Where a third party has set up or created leases, superficies, mortgages, dians or other rights on the target property in question and circumstances provided in Paragraph 3 of Article 11 are not present, the aforementioned rights of such a third party shall not be affected by the return of the target property in question.
In a case of return of a piece of land in accordance with the provisions of Paragraph 1 of Article 11, the transfer of the title of the said piece of land shall be exempted from land value increment tax.

Where the target property in question is involved in a litigation for reasons of the implementation of provisions of the second part of Paragraph 1, Article 11 or Paragraph 1 of Article 12, or there is a situation in which a prior return of monetary compensation or reparation shall be made in accordance with provisions of Paragraph 2 or Paragraph 5 of Article 20, the applicant concerned may apply for monetary compensation instead of the return of the target property in question. The Restoration of Rights Foundation may not dismiss such an application without justifiable cause and shall revoke its original decision of ordering the return of the target property in question.
Where the target property in question is involved in a litigation for reasons of the implementation of provisions of the second part of Paragraph 1, Article 11 or Paragraph 1 of Article 12 and the applicant concerned files an application for monetary compensation, the Restoration of Rights Foundation, after granting the monetary compensation in question, shall order the third party concerned to render a payment to the Restoration of Rights Foundation within a specific time period at the amount of the monetary compensation in question deducted by the repayments for the acquisition of the property by the third party concerned.
A party that is obligated to return the target property in question that has paid for the expenses incurred by the use, alteration of the target property in question, or by the increase of its value, may apply to the Restoration of Rights Foundation for a reparation of the payment he/she had made. The said reparation shall not exceed the current value of the target property in question.
Where the party that is obligated to return the target property in question is a public legal entity, Paragraph 3 of this Article shall not be applicable.

The amount of monetary compensation shall be calculated by the formula provided in Appendix 2 to this Act on the sum total of value aggregating that of all items of a victim’s property the ownership of which had been deprived calculated in accordance with provisions of Articles 15 and 16 of this Act.

• Appendix 2.ODT

The value of a piece of real estate the ownership of which had been deprived shall be calculated in accordance with the following criteria:
1.Where the piece of real estate in question is a piece of land, its value shall be calculated by the assessed present value of the land at the date this Act takes effect divided by the ratio of the assessed present value of the land and the fair market value. But for a piece of land designated for public facilities, it shall be calculated according to the average market value of its adjoining land not so designated.
2.Where the piece of real estate in question is a building, its value shall be calculated according to its replacement price at the date this Act takes effect. Where the said replacement price cannot be calculated, the Restoration of Rights Foundation may determine its value, which shall be not more than 5,000,000 NTD.
Detailed regulations governing the appraisal method, appraisal procedures, the commissioned appraisal of real estate provided in the preceding Paragraph, as well as other relevant matters shall be drafted by the Restoration of Rights Foundation and submitted to the Executive Yuan for approval.

The value of a piece of personal property the ownership of which had been deprived shall, as appropriate, be calculated in accordance with the following criteria:
1.Cash: Where the personal property in question is cash, its value shall be calculated according to the face value of the said personal property at the date its ownership was deprived multiplied by the rate of change of the consumer price index;
2.Artwork or jewelry: Where the personal property in question is artwork or jewelry, its value shall be calculated according to its assessed existing value at the date this Act takes effect;
3.Cars, miscellaneous household personal properties, and assets, maritime vessels, and materials that belong to a business unit run by the victim: Where the personal property in question is in this category, its value shall be calculated according to the value of the personal property at the date its ownership was deprived multiplied by the rate of change of the consumer price index;
4.Securities: Where the personal property in question is securities, its value shall be calculated according to its present value at the date its ownership was deprived multiplied by the rate of change of the consumer price index.
An applicant concerned may give an account of the value of a specific item of personal property specified in Subparagraphs 2 to 4 of the preceding Paragraph to accompany his/her request for the Restoration of Rights Foundation for its appraisal.

The Restoration of Rights Foundation shall be authorized, after conducting an investigation on its own initiative, to make a decision with regard to the means for restoration of rights in respect of deprivation of ownership and the amount of monetary compensation to be granted.
In a case involving circumstances provided in the second part of Paragraph 1, Article 11, a hearing shall be held prior to making a decision of returning of the target property in question.
The Restoration of Rights Foundation may enter into negotiation with an applicant on the means for restoration of rights in respect of deprivation of ownership. An agreement reached as a result of the negotiation shall be binding on the Restoration of Rights Foundation with regard to its decision-making on matters governed by Paragraph 1 of this Article.
Detailed regulations governing the making of an application in accordance with Article 10 of this Act, the concrete supporting information that shall be filed together with the said application, the decision-making procedures, the decisions on the restoration of the target property or granting of monetary compensation, and other relevant matters shall be drafted by the Restoration of Rights Foundation and submitted to the Executive Yuan for approval.

The return of the ownership of a target property to a family member or the granting of monetary compensation to a family member shall be exempt from the estate tax.
Where a family member of a victim who submits an application in accordance with the provisions of the second part of Article 10 is a person of the Mainland Area, the target property or monetary compensation to be received by such a said family member shall be deemed as part of a victim's estate, and the relevant provisions of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area governing inheritance shall apply to the aforementioned case concerned.