1. The approval shall be based on Article 18 of the Land Act which states that “the acquisition of land rights by foreign nationals in the ROC should be, according to the mandates of the law, equal to the rights ROC nationals enjoy in the host country.” In addition, “In applying for acquisition of land rights, the individual must attach documentation from relevant agencies as proof that his country has extended the same rights to ROC nationals.”
2. Nationals from countries which have not been included on the list of “List of Reciprocal Nations for Foreigners Acquiring Land in Taiwan, R.O.C.” of Tai-Nei-Tzu-Ti No. 0960192146 promulgated on December 11, 2007, should attach documents proving reciprocity. This means that there are documents showing that the country has extended the same rights to ROC nationals; it is notarized by the Taiwan embassy, consular office, representative office, and other MOFA accredited agencies.