The Article 425 of Taiwan Civil Code was amended in April 21, 1999 and provides that the leasing contract will continues to exist against the transferee of leasing object as if the lessor transfers the ownership to the transferee after delivery of leasing object and on occupation by the lessee (Section 1); the provision of the preceding section shall not be applicable as if the contract of tenancy over 5 years or an indeterminate contract of tenancy has not been notarized (Section 2). This text is to discuss the application of the Section 2 of the preceding Article for the same essence of conciliation procedure in court and notarial procedure. The judgment of the Taiwan High Court, holding that conciliation procedure in court could not be instead of notarial procedure for the purpose of the Section 2 of Article 425 of Civil Code in protection of the transferee, is firstly quoted. This text then explains that conciliation procedure in court and notarial procedure have the same essence according to the opinions of Japanese scholars and judicial practice, and further explains that the leasing contract standing under the deed of conciliation can be applicable to the Article 425 of the Taiwan Civil Code.