第2條 (國有財產之定義)國家依據法律規定，或基於權力行使，或由於預算支出，或由於接受捐贈所取得之財產，為國有財產。
Article 2 The national property is derived by Acts, or from exercise of government power, purchase or contribution.Unless otherwise specified in other relevant Acts, all properties not belonging to private or local government shall be deemed to be the national property.
凡不屬於私有或地方所有之財產，除法律另有規定外，均應視為國有財產。
Article 2 The national property is derived by Acts, or from exercise of government power, purchase or contribution.Unless otherwise specified in other relevant Acts, all properties not belonging to private or local government shall be deemed to be the national property.
第3條 (國有財產之範圍)依前條取得之國有財產，其範圍如左：
Article 3 The scope of the national property derived from the foregoing article is as follows:
二 動產：指機械及設備、交通運輸及設備，暨其他雜項設備。
2.Personal property: refers to mechanical facilities, transportation facilities and other miscellaneous facilities.
三 有價證券：指國家所有之股份或股票及債券。
3.Securities: refers to shares or stocks and bonds owned by the nation.
四 權利：指地上權、地役權、典權、抵押權、礦業權、漁業權、專利權、著作權、商標權及其他財產上之權利。
4.Rights: refers to the property rights of superficies, easement, dien, mortgage, mining, fishery, patent, copyright, trademark and others.
前項第二款財產之詳細分類，依照行政院規定辦理。
Detailed property classification of the foregoing paragraph subparagraph 2 shall be determined in accordance with the provisions of the Executive Yuan.
第4條 (國有財產之種類)國有財產區分為公用財產與非公用財產兩類。
Article 4 The national property is divided into public use and non-public use property.
二 公共用財產：國家直接供公用使用之國有財產均屬之。
2.Public use property: national property used for public facilities directly offered by the nation.
三 事業用財產：國營事業機關使用之財產均屬之。
3.Enterprises property: national property used by state-owned enterprises.
But if the state-owned enterprise is a company, the national property is only referred to its shares.
但國營事業為公司組織者，僅指其股份而言。
3.Enterprises property: national property used by state-owned enterprises.
But if the state-owned enterprise is a company, the national property is only referred to its shares.
第5條 (其他國有財產之保管使用)第三條第一項所定範圍以外之左列國有財產，其保管或使用，仍依其他有關法令辦理：
Article 5 The utilization or management of the national property aside from the scope of paragraph 1 of Article 3 is determined by other correlative decrees:
二 圖書、史料、古物及故宮博物。
2.Books, historic materials, antiques and contents in the National Palace museum.
四 其他可供公用或應保存之有形或無形財產。
4.Other tangible or intangible properties should be provided for public use or preserved.
第6條 (保留國有土地及其定著物之管理辦法)國家為保障邊疆各民族之土地使用，得視地方實際情況，保留國有土地及其定著物；其管理辦法由行政院定之。
Article 6 In order to ensure land utilization of each frontier nation, state shall depend on local actual situation to reserve national land and its improvements, the management regulation shall be prescribed by the Executive Yuan.
第7條 (國有財產收益及處分程序)國有財產收益及處分，依預算程序為之；其收入應解國庫。
Article 7 The revenue and disposition of the national property shall be handled in accordance with budget procedures; the revenue should be turned in to the national treasury.
凡屬事業用之公用財產，在使用期間或變更為非公用財產，而為收益或處分時，均依公營事業有關規定程序辦理。
Making revenue or disposition of enterprise use properties shall be determined by regulations and procedures related to the government-owned enterprise during the period of utilization or converted to non- public use property.
第8條 (國有土地及建築改良物之免徵土地稅及建築改良物稅)國有土地及國有建築改良物，除放租有收益及第四條第二項第三款所指事業用者外，免徵土地稅及建築改良物稅。
Article 8 The national land and its improvement, except for benefiting and subparagraph 3 paragraph 2 of Article 4 for enterprise use, is exempted from land taxes and constructional improvement taxes.
第9條 (國有財產局承辦國有財產事務)財政部承行政院之命，綜理國有財產事業。
Article 9 The Ministry of Finance is in overall charge of the national property affairs under the commission of the Executive Yuan.
財政部設國有財產局，承辦前項事務；其組織以法律定之。
The Ministry of Finance establishes National Property administration to undertake the proceeding affairs; its organization is determined by Act.
第10條 (公用財產之主管機關)公用財產之主管機關，依預算法之規定。
Article 10 The competent authority of the public use property is in accordance with the Budget Act.
公用財產為二個以上機關共同使用，不屬於同一機關管理者，其主管機關由行政院指定之。
The public use property utilized by two or more organizations is not administered by the same organization, the Executive Yuan shall appoint its competent authority.
第11條 (公用財產之管理機關)公用財產以各直接使用機關為管理機關，直接管理之。
Article 11 The organization that utilizes and manages public use property directly is the administration authority.
第12條 (非公用財產之管理機關)非公用財產以財政部國有財產局為管理機關，承財政部之命，直接管理之。
Article 12 The National Property Administration is the administration authority of non-public use property, which manages the property under the commission of the Ministry of Finance.