Foreign nationals may acquire real estate rights if the purchase is approved under the relevant regulations in the Land Act. This is based on Articles 11 and 12 of Enforcement Regulations for General Principles of Civil Code as well as Article 4 of Operational Directions for Foreigners to Acquire Land Rights in Taiwan such as “Foreign legal persons shall be established except in circumstances forbidden by law,” “Foreign legal persons who have been approved have the same rights as those of Chinese legal persons within the limits of the law,”and“If a foreign legal person applies for acquiring or creating land rights in Taiwan, it shall be first recognized by the Taiwan laws before to act as a subject of rights.”This means that foreign legal persons should first obtain approval according to the mandates of the law to be allowed to acquire land rights.