Article 1
Buildings occupied by monks/nuns, regardless of their name or title, will be referred to and regarded as temples.

Article 2
The temple, its property and possessions will be under supervision of this act, besides other specifications in the law.
Possession in caption refers to statues, idols, worship and musical instruments, talismans, scripture, sculptures, paintings and any antiques long possessed/preserved by the temple.

Article 3
Temples under the clauses listed below, will not be affected by this act:
1. Administered by the Government.
2. Administered by local pubic organizations.
3. Founded and administered by private persons.

Article 4
Temples which are neglected will be administered by the local autonomy group.

Article 5
Temple property and possessions ought to be declared and registered with the local administration.

Article 6
Ownership of all property and possessions will be retained by the temple and managed by the trustee monk/nun.
Trustee monk/nun refers to any monk or nun who has management authority, whatever their title or ranking may be.
However, they cannot take charge as trustee monk/nun if they are not citizens of the Republic of China.

Article 7
Trustee monks/nuns are not to use incomes derived from temple property except for the purpose of giving religious instruction, upholding the commandments and other miscellaneous expenses with proper usage.

Article 8
A temple’s fixed properties and possessions are not to be disposed of, or altered, unless and until the decision has ratified and approved by its related religious association, and thereafter submitted to the jurisdictional government administration for permission.

Article 9
The sum of expenses and/or income and benefits organized by the temple should be reported to the jurisdictional government administration semi-annually and made public.

Article 10
It is incumbent that a temple initiates benefits or charities in accordance with its financial status.

Article 11
For violation of the fifth, the sixth or the tenth articles of this act, the jurisdictional government administration will dismiss the trustee monk/nun. Violation of the seventh and the eighth articles will result in banishment from the temple or prosecution in a court of law.

Article 12
This act is not applicable to temples in Tibet, Xi-Kang, Mongolia and Qing-Hai.

Article 13
This act become effected on their date of publication.