The property within or outside the ROC as stipulated in Articles 1 and 3 herein shall be determined by its location at the time of death of decedent or making of gift by the donor:
(1)For movables, real property and attachments, the physical location will govern. However, for ships, automobiles and aircraft, the location of the registration agency for the ship, automobile or aircraft will govern;
(2)For mining rights, the physical location of the mines or mining area will govern;
(3)For fishing rights, the location of its administrative jurisdiction will govern;
(4)For patents, trademarks, copyrights and publishing rights, the location of relevant registration agency will govern;
(5)For other business rights, the place of business will govern;
(6)For deposits received by financial institutions, the office or business place of the financial institution will govern;
(7)For rights of claim, the continuous residence or the office or business place of the debtor will govern;
(8)For treasury bonds, corporate bonds, stocks or equity investments, the principal business place of the issuer or invested enterprise will govern; and
(9)For trust interests, the office or business place of the trust enterprise will govern. 
For other property where its location is difficult to determine, the decision of the Ministry of Finance will govern.