Règle correspondante
Practice Relating to Rule 51. Public and Private Property in Occupied Territory
Section C. Private property in occupied territory
China’s Law Governing the Trial of War Criminals (1946) provides that “unlawful extortion or demanding of contributions or requisitions”, “confiscation of property” and “taking money or property by force or extortion” constitute war crimes. 
China, Law Governing the Trial of War Criminals, 1946, Article 3(25), (33) and (36).
In the Takashi Sakai case in 1946, a Chinese Military Tribunal found the accused, a Japanese military commander in China during the Second World War, guilty, inter alia, of “inciting or permitting his subordinates … to cause destruction of property”, notably 700 houses which were set on fire. The Tribunal said that, in so doing, “he had violated the [1907 Hague Regulations] … These offences are war crimes and crimes against humanity.” It found that Article 46 of the 1907 Hague Regulations had been violated. 
China, War Crimes Military Tribunal of the Ministry of National Defence at Nanking, Takashi Sakai case, Judgment, 29 August 1946.