When a transferee of a personal property is in possession of it and is protected by the provisions concerning possession, he acquires the ownership of the same even if the transferor has no right to transfer such ownership.

Whoever with the intent of being the owner of a personal property of no owner takes possession of the same, unless otherwise provided by the statutes, he acquires its ownership.

A person who picks up a lost property has a duty to notify the one who lost the property, its owner, other person who is entitled as a receiver, or report to the police or the local autonomous institution as soon as possible and deposit the property with them at the time of such report. However, if a person picks up lost property at an institution, school, organization or other public place, he can also report to the management authority, company, its conductor or manager of such place, and deposit the property with them at the time of such report.
Those who have been reported in the preceding paragraph shall announce, broadcast, or use other appropriate means to advertise the owner of his claim to the property at the place where the property has been found or other proper place as soon as possible.

If the person who is entitled to receive the lost property does not identify and claim the lost property within a reasonable time after the notice in accordance with the first paragraph of the preceding article, or after the advertisement of the management authority, company, its conductor or manager of such place in accordance with the second paragraph of the preceding article, then the person who picks up the lost property shall deposit the property with the police or the local autonomous institution.
If the police or the local autonomous institution has determined that the original place or method of advertising the owner of his claim to the lost property is improper, they may advertise again.

If the person who is entitled to receive the lost property identifies and claims it within six months from the date of the notification or the last day of advertisement, then the person who picks up the lost property, the person who advertise the owner of his claim to the property, the police or the local autonomous institution shall return the lost property after the person who is entitled to receive the property has reimbursed those who have incurred costs for notice, advertisement, or preserving the property.
When the person who is entitled to receive the lost property identifies and claims the lost property, the person who picks up the lost property is entitled to claim a reward not to exceed ten percent of the value of the property. If the lost property does not have monetary value, the person who picks up is still entitled to claim a moderate reward.
If it is apparently unfair for the person who is entitled to receive the lost property to deliver the reward as specified in the preceding paragraph, the person who is entitled to receive the lost property may request the court to order a decrease in the reward or release him from the obligation to provide such reward.
The claim for reward as specified in the second paragraph will be extinguished by prescription, if it is not exercised within six months.
The person who incurs the expense set forth in the first paragraph or the person that is entitled to a reward has a lien over the lost property until such expense or reward has been paid. If several persons have reimbursement rights or the claim for reward, the possessor of the lost property is presumed to possess for them all.

No claim for reward provided in the second paragraph of the preceding article shall be made under any of the following situations:
(1). The lost property is picked up in a public facility or in a public transportation facility by its manager or employee.
(2). The person who picks up the lost property fails to notify of, report or submit the pickup within seven days, or conceals the fact of his pick-up of the lost property when being asked.
(3). The person who is entitled to receive the lost property is a member in the family in hardship, low income household or medium-low income household or accepts emergency relief or disaster relief in accordance with the law or under any other emergencies.

If the lost property being picked up is easy to corrupt, or if the cost to preserve it is excessive, the person who advertises the owner of his claim to the property, the police or local autonomous institution may sell it by auction or sell it at market price and keep the net proceeds of the sale.

If the person who is entitled to receive the lost property does not identify and claims it within six months from the date of the notification or the last day of advertisement, the person who picks up the lost property acquires its ownership. The police or the local autonomous institution shall inform the person who picks up the lost property to claim such property or the net proceeds of its sale. If he can not be informed, an advertisement shall be done instead.
If the person who picks up the lost property does not claim such property within three months from the date of informing or advertisement in accordance with the preceding paragraph, the lost property or the net proceeds of its sale belongs to the local autonomous institution.

When the value of the lost property is below five hundred NT dollars, the person who picks it up shall inform the loser, the owner, or other person who is entitled to receive as soon as possible. If there is a case of the exception of the first paragraph of Article 803, it can be handled in accordance with the exception of first paragraph and the second paragraph of such article.
If the lost property of the preceding paragraph has not been identified and claimed its ownership within the following period of time, the person who picks it up acquires its ownership or the net proceeds of its sale:
(1) Fifteen days after the date of informing or advertising the owner of his claim to the property.
(2) A month after the day of picking up, if it cannot be handled in accordance with the preceding paragraph.
Article 805 to the preceding article shall apply mutatis mutandis to the case of the preceding two paragraphs.

Whoever finds a treasure-trove and takes possession of it, he acquires its ownership. However, if the treasure-trove is found in a personal or real property owned by another, the finder and the owner of such personal or real property shall equally acquire a half of the treasure-trove.

When a treasure-trove that has been found is fit for the academic, artistic, archaeological or historical material, its ownership shall be determined in accordance with the provisions of the particular law relating thereto.

The provisions concerning the picking up of the lost property shall apply mutatis mutandis to the picking up of the floating property, the sunken property or other property which separates from its possessor because of the natural force.

When a personal property becomes an important component part of a real property through attaching, the owner of the real property acquires the ownership of such personal property.

When a personal property belonging to one person is attached to a personal property belonging to another person in such a way that they cannot be separated without damage or can only be separated through the incurring of excessive expenses, both owners shall jointly own the composition in proportion to the value of each personal property at the time they were attached.
If one of the personal properties attached as specified in the preceding paragraph can be deemed to be the principal thing, the owner of such principal thing acquires the ownership of the composition.

The provisions of the preceding article shall be mutatis mutandis applied when a personal property is mixed together with a personal property belonging to another person so as to be no longer distinguishable from each other or so as to be distinguished only through the incurring of excessive expenses.

When a person has contributed work to a personal property belonging to another, the ownership of the personal property upon which the work is done belongs to the owner of the material thereof. However, if the value of the contributing work obviously exceeds the value of the material, the ownership of the personal property upon which the work is done belongs to the contributing person.

When the ownership of a personal property is extinguished in accordance with the provisions of the preceding four articles, all other rights over such personal property are also extinguished.

The person, who has a loss through the provisions of the preceding five articles, is entitled to claim a reimbursement of the value in accordance with the provisions concerning unjust enrichment.