<h4 style="box-sizing: border-box; clear: both; font-weight: 300; line-height: 1em; overflow-wrap: break-word; margin-top: 0px; font-size: 20px; margin-bottom: 1.1em; color: rgb(29, 29, 29); font-family: Poppins, sans-serif; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">依祭祀公業土地清理要點第十九點規定,祭祀公業土地之處分或設定負擔,得依土地法第三十四條之一第五項規定辦理。但規約另有規定者,不在此限。</h4>