Lands of the following descriptions shall not be privately owned:
(1)Lands lying within certain limits of the seacoast.
(2)Lakes of natural formation that are needed for public use and riparian lands lying within certain limits of the shores thereof.
(3)Navigable waterways and riparian lands lying within certain limits of the banks thereof.
(4)Waterways and lakes within the territorial limits of cities and townships, and riparian lands lying within certain limits of the banks thereof.
(5)Public thoroughfares.
(6)Lands with mineral springs.
(7)Lands where waterfalls pass over.
(8)Sources of water for public use.
(9)Scenic spots and historic remains.
(10)Other lands whereof private ownership is prohibited by Act.
Any land referred to in the preceding paragraph whereof private ownership has been acquired may be expropriated by the Government according to Act.
The ninth subparagraph in the first preceding paragraph shall not apply to the following circumstances:
(1)The scenic spots and historic were privately owned in the Japanese occupation period and registered as public owned after the recovery of Taiwan may be given away and transferred to private ownership by laws.
(2)State-owned enterprises and administrative corporations that need to manage or use the land of historical sites, and are recognized by the central cultural authority as being able to facilitate the preservation and maintenance of these sites through the transfer of ownership.

Minerals attached to any land shall not become private property, even if private ownership of the said land has been duly acquired.
The minerals referred to in the preceding paragraph shall be limited to those which are specified in the Mining Industry Act.

The Central Land Administration may refer the matter to the Executive Yuan to prohibit the transfer of ownership, the creation of encumbrance over, or the lease of any private land, if such transfer, encumbrance, or lease is considered to be inconsistent with national policies.

Lands of the following descriptions shall not be transferred or leased to foreigners, nor may encumbrance on them be created in favor of foreigners:
(1)Forest lands.
(2)Fisheries.
(3)Hunting grounds.
(4)Salt fields.
(5)Lands with mineral deposit.
(6)Sources of water.
(7)Lands lying within fortified and military areas and lands adjacent to the national frontiers.
The transfer referred to in the preceding paragraph shall not include the acquisition of land through inheritance. But the said land shall be disposed of to Chinese nationals within three years after the completion of the registration of inheritance. If the land is not duly disposed of within this time limit, the competent Special Municipal or County (City) Administration Agency shall transfer it to the National Property Bureau for public tendering. The procedure for public tendering provided by Article 73-1 shall, mutatis mutandis, apply.
The provisions referred to in the preceding paragraph shall, mutatis mutandis, apply to the acquisition of land, listed in (1) to (7) above, through inheritance before the revision of this Act, where the registration of inheritance has not yet been completed.

Only foreigners whose home countries, according to treaties or their domestic laws, entitle Republic of China nationals to the same rights may acquire land in Republic of China.

Foreigners may acquire land of the following usages for self use, investment and public welfare, but the area and location of such land shall be subject to restrictions imposed according to Act by the competent Special Municipal or County (City) Government:
(1)Residences.
(2)Business place, office buildings, shops and factories.
(3)Churches.
(4)Hospitals.
(5)Schools for the children of foreigners.
(6)Diplomatic and consular buildings and office buildings of organizations for the promotion of public welfare.
(7)Cemeteries.
(8)Investments helping important construction in the country, the economy as a whole, and agriculture and pasture, which have been approved by the central authority in charge of the business.
A regulation governing the procedure for application, documents to be attached, the method of examination and other regulatory matters shall be enacted by the Executive Yuan.

Foreigners shall file an application together with related documents to the competent Special Municipal or County (City) Government for approval if they intend to acquire land for the usages referred to in the preceding Article. This applies to where there is a change of usages for the land or a transfer of landownership except through inheritance. An acquisition according to Section (8) of the preceding Paragraph requires the advance approval of the central authority in charge of the business. The Special Municipal or County (City) Government shall decide whether an application within the terms of the preceding paragraph is to be approved within 14 days of receipt and shall then refer the matter to the Central Land Administration for examination after approval.
Foreigners shall use the land, acquired according to Section (8) of the preceding Paragraph, within the prescribed time limit and usage. Foreigners shall apply to the central authority in charge of the business for an extension with full explanation of the causes, if they fail to use the land within the prescribed time limit. The competent Special Municipal or County (City) Government shall instruct the landowners, if they fail to use the land according to the prescribed time limit and usage, to dispose of their land within three years of receiving such notification. If they fail to dispose of the land after the expiration of the said period, the competent Special Municipal or County (City) Government may directly invite a public tender, and return the proceeds to the landowners. Any improvements thereto may be disposed of together.
Rules governing the procedure for public tender, the calculation of proceeds, the treatment of objections and other matters to follow, shall be formulated by the Central Land Administration.

Cancelled.

Cancelled.

Cancelled.

Foreigners who have leased or purchased land and have the lease or purchase duly registered shall enjoy rights and be liable for obligations according to Acts and ordinances.