Abstract: A huge difference between the two legal systems is found in the trust property ownership legislation through the analysis of the similarities and differences in the registration of the real estate trust registration and real estate registration to solve the nominal awkward problem of real estate trust registration and solve the legal bottleneck problem of REITs in registration. It is necessary to draw on the relevant legislation in Taiwan, on the basis of the real property registration, the legislative proposals on the effectiveness of the registration, the subject, the registered items and the registration of real estate investment trust, the technical adjustment to the real estate investment trusts registration are put forward.