The land registered originally in the name of a temple or religious organization, the name registered of change of other person, before October 24, 1945, which is managed, used, or profited by the temple or religious organization in the beginning, shall be declared, with consent of the registered holder of title or his successors, by the temple or religious organization with proving documents, to the municipal or county (city) authority concerned for issue of certification within the period of declaration. Within thirty days from the date of getting the certificate, it shall apply for registration of change of name.
The temple or religious organization which declares for issue of certificate according to the provisions of the preceding paragraph, shall be a temple which is applicable to the Act of Supervising Temples, or a juridical person, when declaring.
If there are more than one registered holders of title of the Paragraph 1, the consent of more than half of the co-owners, and with ownership shares being more than half of the total shares, is required.
Where the registered holder of title of the Paragraph 1 is natural person who is missing, or whose domicile is incomplete, or is a club or combination which did not apply for corrections according to Article 17, and is lacking a roll of shareholders or members of combination, the land may be declared, with proving documents, by the temple or religious organization which certifies that when the real right holder asserts rights, it will return the land and be liable.
Where the registered holder of title of the Paragraph 1 is a juridical person or an unincorporated association, after exerting the right of consent, it shall declare to the business authority concerned for reference.

Where the land is registered in the name of the spirits or the temple or religious organization, and not registered according to law, and the registered holder of title and the temple or religious corporation, which is applicable to the Act of Supervising Temples, can be proved to be identical, the temple or religious corporation shall declare, with proving documents, to the municipal or county (city) authority concerned where the land is located, for issue of certification within the period of declaration. Within thirty days from the date of getting the certificate, it shall apply to registration authority concerned for registration of change of name.

After accepting the declaration according to the provisions of the preceding two paragraphs, the municipal or county (city) authority concerned shall deal with following procedures below:
1.after reviewing as correct , shall immediately notice for three months.
2.where no objection for the application is filed before the deadline of notice, or the mediation is established, or a decision of court becomes certain, shall immediately issue the certificate and inform the registration authority.
The provisions of Article 6 to 7 and Article 9 shall be mutatis mutandis applied to the dealing of the review and the objection within the period of notice of the preceding paragraph.

Where the land is registered in the name of the spirits or the temple or religious organization, and not registered according to law, and is now used by a temple or religious corporation which is applicable to the Act of Supervising Temples, and the registered holder of title and the temple or religious corporation now using the land cannot be proved to be identical, the temple or religious corporation now using the land, may apply to the municipal or county (city) authority concerned, where the land is located, for selling, on behalf of the owner, for the price of the announced current assessed land value, to the temple or religious corporation, within the period of declaration.

After accepting the buying of land according to the provisions of the preceding article, the municipal or county (city) authority concerned shall deal with following provisions below:
1.after reviewing as correct , shall immediately notice for three months.
2.where no objection for the application is filed before the deadline of notice, or the mediation is established, or a decision of court becomes certain, shall immediately inform the temple or religious corporation which buying the land to pay the price within a deadline.
3.after being paid the price, shall issue the certificate of transfer of title of the land and inform the registration authority.
The provisions of Articles 6 to 7 and Article 9 shall be mutatis mutandis applied to the dealing of the review and the objection within the period of notice of the preceding paragraph.

Where the land was transferred to the temple or religious organization in the Japanese colonial period, and was not registered of transfer or was forfeited by the Japanese government after transfer, and was registered as public land prior to the enforcement of the Act, and the temple or religious organization has managed, used, or profited from the land since the Japanese colonial period, and the temple is applicable to the Act of Supervising Temples, and the religious organization is juridical person registered according to law, the temple or religious juridical person may apply for a gift of the land within the scope of actually managing, using, or profiting, to the land administration authority within the period of declaration. The rule of qualifications, procedures, documents to be attached, review, the limitations of using and profiting the gifted land, and other regulatory matters, shall be prescribed by the Executive Yuan.
The land, to be applied for a gift according to the provisions of the preceding paragraph, is only for the land not for public facilities.
The land to be dealt with according to the provisions of Paragraph 1, shall not be regulated by Article 25 of the Land Act.