According to 73 Internal Letter #21897 of the Executive Yuan on December 29th 1984, groups established by Special Law and specified as a legal entity with due establishment procedures by the Law are not subject to the restriction of Article 30 of the Civil Law that “Legal entities are not to be established without registration at competent authorities”. As long as the “legal entity” (such as industrial groups, farmers’ associations, fishermen’s associations, labor unions, and education groups) referred to in Article 38 of the Land Registration Regulations is specified by Special Law, it does not need to present the Certificate upon application but it should enclose its competent authority-issued registry certificate or proof logo and representative’s identification.