According to Article 832 of the Civil Code, superficies is the right to use the land of another person with the object of owning thereon a structure, other work, bamboo stand or trees. Therefore, land with superficies must be suitable for the construction of premises, installation of other work, or the planting of bamboo or trees. The so-called planting of bamboo or trees does not include the cultivation of plants on another*s land for the purpose of regular gain. (See Interpretation No. Yuan-tze 738) According to the first sentence of Article 82 of the Land Act, land specifically zoned shall not be used for other purposes. According to Article 3, Subparagraph 11, of the Agricultural Development Act, the term “tilling land” means land for agriculture and animal husbandry as zoned in accordance with the Zoning Act; an agricultural area, rice paddy or dry farmland in a reservation area as zoned in accordance with the Urban Planning Act; agricultural land zoned by the Land Act; or rice paddy or dry farmland not expressly zoned by law but in the land registers. Since tilling land is only to be used for farming, it is not to be used for the construction of premises, installation of other work, or the planting of bamboo or trees. By nature, therefore, such land does not conform to the requirements for the establishment of superficies. Accordingly, no application for registration of a superficiary can be made by virtue of the superficies being acquired upon the expiration of the statute of limitation. According to Paragraph 3, Subparagraph 2, of the Guidelines for Review on the Registration of Superficies Acquired by Prescription, as promulgated by the Ministry of Interior on August 17, 1988, per Letter No. Tai-Nei- Ti-Tze-621464, no occupant of tilling land may apply for registration of superficies secured by virtue of the statute of limitation. Such Guidelines do not contradict the intent of the Constitution, which is to protect the people*s property rights.