A 1:

        After the restoration of Taiwan, based on the exercise of the power over the defeated country, the original Japanese public or private property was received by the government. At the time when Taiwan was recovered, the Japanese in Taiwan had properties spread throughout Taiwan. They began to conceal their properties by giving them to local residents, selling them at a low price or offsetting debt because they knew that they would be repatriated to Japan. Therefore, Article 73 of the National Property Act stipulates: "National Property discovered by report when failed to take over, or recovered by report when concealed by others, or salvaged and dug by report, reporter shall be bestowed less than 10% premiums of total value of properties." Paragraph 1 of Article 69 of the Enforcement Rules of the Act: "National property failed to take over referred to in Article 73 of this Act refers to property that should be state-owned and not taken over or used by government agencies at all levels; national property concealed by others refers to the property that was originally unknown to be state-owned, and it is known that it should belong to the state after being reported.” The above provisions encourage people to report by bestowing premiums to accelerate property takeover.