①When all persons who lost the property have waived the rights they hold in the property, the finder acquires ownership of that property; provided, however, that a buried thing prescribed in the proviso to Article 241 of the Civil Code is governed by the same rules as the proviso to that Article.

②A person who acquires ownership of property under the provisions of the preceding paragraph may waive the right so acquired and thereby be released from the obligation to reimburse the expenses referred to in Article 27, paragraph (1).