Civil matters between the peoples of the Taiwan Area and the Mainland Area shall be subject to the laws of the Taiwan Area except otherwise provided for in this Act.
Civil matters between any two or more of the people of the Mainland Area and those between any of the people of the Mainland Area and any foreign national shall be subject to the provisions of the Mainland Area except otherwise provided for in this Act.
The terms "place of act", "place of contract", "place of occurrence", "place of performance", "situs", "place of litigation" or "place of arbitration" as referred to in this Chapter shall mean each such place either in the Taiwan Area or in the Mainland Area.

Where the provisions of the Mainland Area shall apply in accordance with the provisions of this Act, the provisions of the place of the party's household registration shall apply if there are different provisions in different places of the referred Area.

Where the provisions of the Mainland Area shall apply in accordance with the provisions of this Act, if the Mainland Area does not have any express provision or its provisions provide that the laws of the Taiwan Area shall govern, the laws of the Taiwan Area shall apply.

Where the provisions of the Mainland Area shall apply in accordance with the provisions of this Act, if the applicable provisions are contrary to the public order or good morals of the Taiwan Area, the laws of the Taiwan Area shall apply.

Where the place of act or the place of occurrence of the fact of a civil matter includes the places in both the Taiwan Area and the Mainland Area, the place of act or the place of occurrence of the fact shall be deemed in the Taiwan Area.

The capacity to act by any of the people of the Mainland Area shall be subject to the provisions of the referred Area; provided, however, that any minor married shall be deemed to have the capacity to act in the Taiwan Area.
The legal personality of any juristic person, organization, or other institution of the Mainland Area and its capacity to act shall be subject to the provisions of the referred Area.

The legal forms of any act shall be subject to the provisions applicable to the act; provided, however, that the legal forms made in accordance with the provisions of the place of act shall also be valid.
The legal forms of an act of any property right shall be subject to the provisions of the situs of the property.
For any act based on a negotiable instrument or securing the rights over such instrument, its legal forms shall be subject to the provisions of the place of act.

Any contract shall be subject to the provisions of the place of contract unless otherwise agreed by the parties of the contract.
Where the place of contract referred to in the preceding paragraph is undetermined and not explicitly agreed by the parties, the provisions of the place of performance shall apply, and the laws of the place of litigation or the place of arbitration shall apply where the place of performance is undetermined.

Obligations arising in the Mainland Area out of management of affairs without mandate, unjust enrichment or any other legal fact shall be subject to the provisions of the Mainland Area.

The tortious act shall be subject to the provisions of the place of occurrence of injury (locus delicti) except that the laws of the Taiwan Area do not deemed it a tort.

The property rights shall be subject to the provisions of the situs of the property.
The property rights over a right shall be subject to the provisions of the place where the right is created.
Where the situs of a property changes, the acquisition or loss of the property rights shall be subject to the provisions of the situs of the property at the time when the fact establishing the property rights is done.
The property rights of a vessel shall be subject to the provisions of the place of vessel registration; the property rights of aircraft shall be subject to the provisions of the place of aircraft registration.

The legal forms and other legal requirements for marriage or divorce by consent shall be subject to the provisions of the place of act.
Grounds for divorce by judgment shall be subject to the laws of the Taiwan Area.

Where one spouse is any of the people of the Taiwan Area and the other spouse is any of the people of the Mainland Area, the legal effects of their marriage or divorce shall be subject to the laws of the Taiwan Area.

Where any marriage between any of the people of the Taiwan Area and any of the people of the Mainland Area takes place in the Mainland Area, the matrimonial properties shall be subject to the provisions of the referred Area except for the properties located in the Taiwan Area.

The legal requirements for acknowledging any child born out of wedlock shall be subject to the provisions of the places of household registration of both parties to the acknowledgement applicable at the time of acknowledgement.
The legal effects of acknowledgement shall be subject to the provisions of the place of household registration of the acknowledging party.

The formation and termination of adoption shall be subject to the provisions of the places of household registration of both parties to the adoption.
The legal effects of adoption shall be subject to the provisions of the place of household registration of the adoptive parent(s).

Where one of the parents is any of the people of the Taiwan Area and the other is any of the people of the Mainland Area, the legal relations between such parents and their children shall be subject to the provisions of the place of the children's household registration.

Where a ward under guardianship is any of the people of the Mainland Area, the guardianship shall be subject to the provisions of the referred Area; provided, however, that where the ward has a residence in the Taiwan Area, the laws of the Taiwan Area shall govern.

The obligations to support shall be subject to the provisions of the place of household registration of the obligor.

Where the deceased is any of the people of the Mainland Area, succession shall be subject to the provisions of the referred Area; provided, however, that the estate located in the Taiwan Area shall be subject to the laws of the Taiwan Area.

The legal requirements for making or revocation and the legal effects of any will of any of the people of the Mainland Area shall be subject to the provisions of the referred Area; provided, however, that the bequest and devise located in the Taiwan Area shall be subject to the laws of the Taiwan Area.

The legal requirements for making or revocation and the legal effects of donation by any of the people of the Mainland Area shall be subject to the provisions of the referred Area; provided, however, that the donated property located in the Taiwan Area shall be subject to the laws of the Taiwan Area.

To the extent not contrary to the public order or good morals of the Taiwan Area, it shall be upheld the legal effects of any civil matter together with any right or obligation thereof created in the Mainland Area, prior to the coming into force of this Act, between any of the people of the Taiwan Area and the Mainland Area, or between any two or more of the people of the Mainland Area, or between any of the people of the Mainland Area and any foreign national.
The provisions of the preceding paragraph shall not apply provided that there had been laws or regulations in effect, prior to the coming into force of this Act, restricting the exercise or transfer of the rights referred to therein.
The following debts shall not be repaid prior to national unification:
1. Outstanding foreign currency bonds issued in the Mainland prior to 1949 and the short-term Gold Bonds of 1949.
2. Various debts owed by any government bank as well as any other financial institution accepting deposits before their retreat from the Mainland.

Where a couple cannot live together because one spouse is in the Taiwan Area and the other is in the Mainland Area, and either of them was remarried on or before June 4, 1985, no interested party may bring any action to annul the second marriage; for those who were remarried on or after June 5, 1985 and on or before November 1, 1987, the second marriage shall be deemed valid.
In the situation referred to in the preceding paragraph, if both spouses were remarried, their original marriage shall become void from the date of the second marriage of the spouse who is remarried later.

Where any of the people of the Taiwan Area adopts any of the people of the Mainland Area, a court shall not approve such adoption in the following situations in addition to the situations provided for in Paragraph 5 of Article 1079 of the Civil Code:
1. Where any of the adoptive parents already has a child or an adopted child.
2. Where any of the adoptive parents adopts two or more persons at the same time.
3. Where the fact of adoption is not certified by any of the institutions set up or designated or by any private organizations entrusted by the Executive Yuan.

Where any of the people of the Mainland Area inherits the estate of any of the people of the Taiwan Area, the heir shall submit a written statement of inheritance to the court of the place of the deceased's domicile within three years from the date of the commencement of succession; those who fail to submit within the aforementioned time limit are deemed to waive the rights of inheritance.
Where any of the people of the Mainland Area inherits the estate of any serviceman in service or any retired serviceman who had no heir in the Taiwan Area and whose estate had been administered by the competent authorities prior to the coming into force of this Act, the statement of inheritance referred to in the preceding paragraph shall be submitted within four years.
Where the commencement of succession took place prior to the coming into force of this Act, the time limits referred to in the preceding two paragraphs shall be calculated from the date of the coming into force of this Act.

Where any of the people of the Mainland Area inherits a deceased's estate in the Taiwan Area according to the laws, the total amount of the estate any of the people of the Mainland Area may inherit shall not exceed two million New Taiwan Dollars. The excess shall be distributed to the other heirs of the same order for inheritance in the Taiwan Area; if there is no other heir of the same order in the Taiwan Area, it shall be distributed to the heirs of the next order in the Taiwan Area; if there is no single heir in the Taiwan Area, it shall be taken by the Treasury.
The provisions of this Act shall not apply to the deceased's estate referred to in the preceding paragraph already taken by the Treasury according to the laws prior to the coming into force of this Act except for the estate deposited provisionally in a special custodian account in accordance with laws or regulations.
The total amount a testator may make a bequest or devise of his property in the Taiwan Area to any individual, juristic person, organization, or other institution in the Mainland Area shall not exceed two million New Taiwan Dollars.
Where there is any real property in the deceased's estate referred to in Paragraph 1, the right of inheritance of any of the people of the Mainland Area in respect of such real property shall be converted into a dollar amount except for the real property dependent upon by any heir in the Taiwan Area as residence, which shall not be inherited by any heir in the Mainland Area, and the dollar amount of which shall not be included in the total amount of the deceased's estate in determining the share to which any heir in the Mainland Area is entitled.
Any of the people of the Mainland Area who is the spouse of any of the people of the Taiwan Area may inherit a deceased's estate or receive a legacy in the Taiwan Area in accordance with the following provisions:
1. The ceiling of two million New Taiwan Dollars imposed on the total amount of inheritance referred to in Paragraphs 1 and 3 shall not apply;
2. Any of the people of the Mainland Area who has obtained permission for long-term residency may inherit the real property in the deceased's estate, and the requirement of converting the real property into a dollar amount referred to in the preceding paragraph shall not apply. However, the real property dependent upon by any heir in the Taiwan Area as residence shall not be inherited by any heir in the Mainland Area, and the dollar amount of such real property shall not be included in the total amount of the deceased's estate in determining the share to which any heir in the Mainland Area is entitled.
3. The proviso in Paragraph 2 shall apply mutatis mutandis to the case where the real property inherited is the land listed in Paragraph 1 of Article 17 of the Land Act.

Where all the heirs of the estate referred to in Paragraph 1 of the preceding Article are the people of the Mainland Area, any of the heirs and interested parties or the prosecutor may request a court to designate the National Property Bureau, Ministry of Finance as the estate administrator unless otherwise provided for in Article 68.
Where a deceased's estate is required to be registered according to the laws, the estate administrator shall register the estate with the registration authorities concerned.
Rules governing the estate administration referred to in Paragraph 1 shall be drafted by the Ministry of Finance and submitted to the Executive Yuan for approval.

Where any serviceman in service or any retired serviceman dies with no heirs, with heirs unknown, or only with heirs unable to administer the estate, it shall be the competent authorities to administer the estate.
With respect to the deceased's estate referred to in the preceding paragraph, the disposition made by the competent authorities prior to the coming into force of this Act shall stand.
Rules governing the estate administration referred to in Paragraph 1 shall be drafted by the Ministry of National Defense and the Veterans Affairs Commission, Executive Yuan respectively and submitted to the Executive Yuan for approval.
Prior to the coming into force of the amendments of September 18, 1996 to this Act, in situations where any of the people of the Mainland Area fails to complete the inheritance within the time limits as provided for in Article 66, the estate referred to in Paragraphs 1 and 2 shall not be taken by the Treasury as required by Paragraph 1 of Article 67 and donated directly by the competent authorities to the Veterans and Veteran Families Foundation for the following purposes,:
1. Processing of application for and distribution of the estate to the heirs in the Mainland area of the deceased servicemen or the deceased retired servicemen.
2. Granting of relief to veterans for the severe disasters they sustain.
3. Granting of scholarship and educational aids to the children of indigent veterans.
4. Providing any other welfare or service to veterans and veteran families.
The estate distributed upon application as referred to in Sub-paragraph 1 of the preceding paragraph shall be limited to the estate of the deceased servicemen or the deceased retired servicemen that has been included into the Veterans and Veteran Families Foundation.
The charter of the Veterans and Veteran Families Foundation shall be drafted by the Veterans Affairs Commission, Executive Yuan and submitted to the Executive Yuan for approval.

Any individual, juristic person, organization, or other institution of the Mainland Area or any company it establishes in any third area may not acquire, create or transfer any right over any real property in the Taiwan Area without permission of the competent authorities. The land as listed in various sub-paragraphs of Paragraph 1 of Article 17 of the Land Law shall not be for acquisition, encumbrance or lease.
Rules governing the qualifications of applicants, permission requirements, permitted uses, application procedures, filing items, required documents, review means, the disposition for uses not in accordance with the permitted uses and any other requirements as referred to in the preceding paragraph shall be drafted by the competent authorities and submitted to the Executive Yuan for approval.

(deleted)

Where a person acts in the Taiwan Area on behalf of any unrecognized juristic person, organization, or other institution of the Mainland Area, the actor shall, insofar as such act is concerned, be liable jointly and severally with the referred juristic person, organization, or other institution of the Mainland Area.

Unless permitted by the competent authorities, no individual, juristic person, organization, or other institution of the Mainland Area may become a member of or hold a position in any juristic person, organization, or other institution of the Taiwan Area.
Rules governing the granting of permission referred to in the preceding paragraph shall be drafted by the competent authorities concerned and submitted to the Executive Yuan for approval.

Unless permitted by the competent authorities, any individual, juristic person, organization, or other institution of the Mainland Area, or any company it invests in any third area may not engage in any investment activity in the Taiwan Area.
Where any enterprise invested in accordance with the preceding paragraph is established as a company in accordance with the Company Law, the investors are exempt from the requirement to have domestic residence provided for in Paragraph 1 of Article 216 of the same Company Law.
Rules governing the qualifications of investors, permission requirements, procedures, investment means, business items and amount limits, investment percentage, foreign exchange settlement, review and determination, re-investment, filing items and procedures, application format and any other requirements as prescribed in Paragraph 1 shall be drafted by the competent concerned and submitted to the Executive Yuan for approval.
Any enterprise invested in accordance with Paragraph 1 shall file financial statements, the change of shareholding, or any other designated materials in accordance with the provisions of the rules prescribed in the preceding paragraph or the orders of the competent authorities; the competent authorities may send personnel to have an on-site inspection and the invested enterprises shall not avoid, impede, or refuse it.
Where an investor transfers its investment, the transferor in conjunction with the transferee(s) shall apply to the competent authorities for permission.

To the extent that an irrevocable civil ruling or judgment, or arbitral award rendered in the Mainland Area is not contrary to the public order or good morals of the Taiwan Area, an application may be filed with a court for a ruling to recognize it.
Where any ruling or judgment, or award recognized by a court's ruling as referred to in the preceding paragraph requires performance, it may serve as a writ of execution.
The preceding two paragraphs shall not apply until the time when for any irrevocable civil ruling or judgment, or arbitral award rendered in the Taiwan Area, an application may be filed with a court of the Mainland Area for a ruling to recognize it, or it may serve as a writ of execution in the Mainland Area.