The legal capacity of a person commences from the moment of live birth and terminates at death.

An unborn child is considered as if it were already born with regard to its interests, except it was subsequently born dead.

An absent person who has disappeared for more than seven years may be declared dead by the court upon the application of any interested person or the public prosecutor.
If the absent person was over eighty years of age and has disappeared for more than three years, he may be declared dead.
If the absent person was in a catastrophe, he may be declared dead when it has been over a year after the end of the catastrophe.

A person who had been declared dead is presumed to be dead at the date fixed in the judgment.
In the absence of proof to the contrary, the time of death specified in the preceding paragraph shall be the date of expiration of the period specified in the preceding article.

The property of an absent person, after his absence and up to the declaration of death, shall be administered according to the Family Act.

When there have been two or more persons perished in a catastrophe and if the sequence of their death could not be proven, they are presumed to be dead simultaneously.

Majority is attained upon reaching the eighteenth year of age.

The minor, who has not reached their seventh year of age, has no capacity to make juridical acts.
The minor, who is over seven years of age, has a limited capacity to make juridical acts.

With respect to any person who is not able to make declaration of intention, receive declaration of intention, or who lacks the ability to discern the outcome of the declaration of intention due to mental disability, the court may order the commencement of guardianship at the request of the person in question, his/her spouse, any relative within the fourth degree of kinship, a prosecutor, a competent authority, an organization of social welfare, an assistant, an agent of adult guardianship by agreement or any other interested person.
When the cause of guardianship ceases to exist, the court must revoke the order of the commencement of guardianship at the request of the applicant set forth in previous paragraph.
The court may order the commencement of assistantship, based on paragraph 1 of Article 15-1, if application of commencement of guardianship does not meet the requirement enforced in paragraph 1 of this Article.
If the cause of guardianship ceases to exist, yet assistantship is necessary, the court, based on paragraph 1 of Article 15, may order the commencement of assistantship to replace the commencement of guardianship.

A person who has become subject to the order of the commencement of guardianship has no capacity to perform any juristic act.

With respect to any person who has insufficient capacity to make declaration of intention, receive declaration of intention, or who lacks the ability to discern the outcome of the declaration of intention due to mental disability, the court may order the commencement of assistance at the request of the person in question, his/her spouse, any relative within the fourth degree of kinship, a prosecutor, a competent authority or an organization of social welfare.
When the cause of assistance ceases to exist, the court must revoke the order of the commencement of guardianship at the request of the applicant set forth in previous paragraph.
If a person who is the subject to the order of commencement of assistance is in need of guardianship, the court, under paragraph 1 of Article 14, may change the order to the commencement of guardianship.

A person under assistance must obtain the consent of his/her assistant if he/she intends to perform any of the following acts; provided, however, that, this shall not apply to any act relating to pure legal benefit or the necessity based on the person’s age, status, and daily life
(1) being a responsible person of a sole proprietorship, of a partnership company, or of a juristic person;
(2) making loans for consumption, consumption deposit, a guaranty, a gift, or a trust;
(3) taking any procedural action;
(4) agreeing to compromise, conciliation, adjustment, or signing arbitration contract;
(5) performing any act with the purpose of obtaining or relinquishing any right regarding real estate, vessels, aircrafts, vehicles, or other valuable property;
(6) performing partition of the inheritance, legacy, waiving the right to inheritance, or any other related right;
(7) performing any other act, at the request of the person or his/her assistant, appointed by the court under previous provision.
The provisions of Articles 78 to 83 shall apply mutatis mutandis to conditions not agreed by assistant according to the provisions of the preceding paragraph.
The provision of Article 85 shall apply mutatis mutandis to acts, agreed by the assistant and under section 1 of paragraph 1, performed by a person under assistance.
With respect to any act which requires the consent of the assistant under paragraph 1, if the assistant does not give consent in cases where the interest of the person under assistance is unlikely to be prejudiced, the court may, at the request of the person under assistance, give permission.

No one shall be permitted to waive his legal capacity or capacity to make juridical acts.

No one shall be permitted to waive his liberty.
Any limitation to liberty shall not be against public policy or morals.

When one's personality is infringed, one may apply to the court for removing. When one's personality is in danger of being infringed, one may apply for prevention.
In the preceding paragraph, an action for damages for emotional distress may be brought only it is otherwise provided by the act.

If one's right to use his name is infringed, one may apply to the court for removing of infringement and for damages for emotional distress.

A person who resides in a place with the intention of remaining there permanently, upon presence of supporting fact, is to establish his domicile at that place.
Every person has at all times one domicile, and no person has more than one domicile at a time.

The domicile of a person who has no or is limited in capacity to make juridical acts is the domicile of his guardian.

A person's residence is deemed to be his/her domicile in either of the following circumstances
(1) when his/her domicile cannot be certified.
(2) when he/she has no domicile in Taiwan except when lex domicilli governs.

Where a person has chosen a residence for a specific purpose, the residence is deemed to be his domicile with regard to that purpose.

A person, who has left his domicile with the intention of repealing it, upon presence of supporting fact, is to repeal the domicile.