Indigenous reservation lands located within the slopeland, unless prescribed by law for the prohibition of privately owned, shall guide the indigenous people to acquire the leasehold, or acquire ownership gratis.
If the ownership of indigenous reservation lands acquired by indigenous people transferred, the transferee shall be indigenous people.
Private indigenous reservation lands may be assigned to the government under one of the following situations:
1.To establish undertakings stated in Article 3 and Paragraph 1 of Article 4 of the Land Expropriation Act, and owners apply for simultaneous expropriation according to Article 8 of the same Act.
2.Land use demand verified by the central indigenous authority for the prevention of disasters, response to the occurrences of disasters, and the recovery and reconstruction after the disasters.
3.The indigenous reservation lands used as payment for estate tax and gift tax accepted by the tax authority.
4.The auctions of indigenous reservation lands are not concluded in the execution of monetary obligation under public law.
The indigenous reservation lands subjected to government assignment as referred to in Subparagraph 3 and Subparagraph 4 of the preceding paragraph, except the government agencies make the appropriation by law, the transferee of the transfer shall be indigenous people.
Rental income of the national indigenous reservation lands may be used for management of indigenous reservation lands, economic development and infrastructure construction of indigenous peoples’ regions, and expense of indigenous peoples’ autonomy. Such rental income shall not be subject to the restrictions under Article 7 of the National Property Act.
Regulations governing the qualifications and procedures of acquirement of indigenous reservation land ownership, development, utilization and lease, management and utilization of rental income, and other guidance and management related matters, shall be determined by the central indigenous authority.

(Enforcement Rules)
The enforcement rules of this Act will be established by the central regulatory authority.

(Date of Enforcement)
This Act will be enforced as of the date of its promulgation.