Except as otherwise provided, an appeal may be taken from the final judgment of a court of second instance to the court of third instance with jurisdiction.

A party who did not file an appeal or an incidental appeal from the judgment, or a part thereof, of the first instance to the court of second instance may not take an appeal to a court of third instance from a judgment of a court of second instance, affirming the judgment of a court of first instance.

No appeal may be taken from the judgment of a court of second instance on an action arising from proprietary rights when the value of the interests in such appeal is not more than NTD 1,000,000.
In the cases provided in Article 427, where the judgment of a court of second instance is entered under an ordinary proceeding, an appeal may still be taken to the court of third instance from such judgment. The provision of the preceding paragraph shall apply where the value of the interests in such appeal is not more than NTD 1,000,000.
Where necessary, the Judicial Yuan may, by an order, reduce the amount provided in the two preceding paragraphs to NTD 500,000, or increase it to NTD 1,500,000.
The provisions regarding the accounting of the value of a claim shall apply mutatis mutandis to the accounting of the value of interests in an appeal.

Unless the appellant or his/her statutory agent himself/herself is qualified to act as an attorney, an appellant shall appoint an attorney as his/her advocate in the appeal from the judgment of a court of second instance. .
In cases where the spouse, or a relative by blood within the third degree or a relative by marriage within the second degree to the appellant is qualified to act as an attorney, and in cases where the appellant is a juridical person or a central or local government agency and has a full-time personnel who is qualified to act as an attorney, such persons may act as the advocate for the appellant in the third instance if the court considers it appropriate to permit such appointment.
In the situation provided in the provisos of the first paragraph and the second paragraph, the appellant shall make a preliminary showing either upon appeal or upon appointing the advocate.
Where the appellant fails to appoint his/her advocate in accordance with the provisions of the first and the second paragraphs, or he/she has appointed an advocate in accordance with the provision of the second paragraph but the court denies the appointment by reason of such appointment being inappropriate, the court of second instance shall order the appellant to rectify such defect within the period it designates. If the appellant fails to rectify the defect within the designated period and further fails to make the motion provided in Article 466-2, the court of second instance shall dismiss the appeal by a ruling on the ground that it was not filed in conformity with the law.

An appellant who lacks the financial means to appoint an advocate may move the court of third instance in accordance with the provisions regarding litigation aid to appoint an attorney to serve as his/her advocate.
In cases where the appellant makes the motion provided in the preceding paragraph, the court of second instance shall forward the dossier to the court of third instance.

Compensation paid to the attorney in the court of third instance shall be included as a part of the litigation expenses and the maximum amount thereof shall be prescribed.
The Judicial Yuan shall prescribe rules governing the appointment of an attorney to act as the advocate provided in Article 466-1.
The rules provided in the preceding paragraph shall be prescribed by reference to the opinions of the Ministry of Justice and the Taiwan Bar Association.

Upon consent, the parties may file an appeal from the final judgment entered under ordinary proceeding by the court of first instance forthwith to the court of third instance if the parties agree that the finding of facts under such judgment is correct.
The consent provided in the preceding paragraph shall be evidenced in writing and such writing shall be submitted to the court of first instance along with the notice of appeal.

No appeal may be taken to the court of third instance except on the ground that the original judgment is in contravention of the laws and regulations.

A judgment is in contravention of the laws and regulations if the applicable laws are not applied or are erroneously applied.

A judgment shall be deemed to be in contravention of the laws and regulations in the following situations:
(1) Where the court is not organized in conformity with the laws;
(2) Where a judge who should have disqualified himself/herself by operation of law or by decision has participated in making the decision;
(3) Where the court makes improper determination on whether it has jurisdiction or acts in violation of exclusive jurisdiction, except where the parties fail to object during the trial of fact or where the law states otherwise.
(4) Where the parties are not legally represented in the action;
(5) Where the court violates the provision that the oral argument should be open to the public;
(6) Where the judgment does not provide reasons or provides contradictory reasons.

A court of third instance must permit an appeal taken to a court of third instance on grounds other than those provided in the preceding article.
The permission provided in the preceding paragraph shall be granted only when such an appeal is necessary for the continued development of the laws, or to ensure coherence of decisions, or when other legal opinions involved are significant in principle.

An appeal shall be filed by submitting a notice of appeal to the court which entered the appealed judgment.
The notice of appeal shall indicate the reasons for the appeal and shall specify the following matters:
1. The laws and regulations which the original judgment has contravened and the specific content thereof;
2. The facts, as revealed by the litigation materials, which may lead to the finding that the original judgment is in contravention of the said laws and regulations;
3. The reasons why such appeal is necessary for the continued development of the laws or to ensure coherence of decisions, or that the legal opinions involved are significant in principle.
It is advisable that the notice of appeal indicates the value of the interests in the appeal.

Where the appellant has failed to indicate the reasons for appeal in the notice of the appeal, he/she shall supplement the reason for the appeal in writing to the original court of second instance within twenty days after filing the appeal. Where the appellant fails to do so, the court of second instance shall dismiss the appeal by a ruling without ordering rectification.
Within fifteen days following the service of the notice of appeal, the appellee may submit either an answer to the original court of second instance or submit the reason for the appeal in writing provided in the preceding paragraph.
After receiving the answer or after the period provided in the preceding paragraph has expired, the court of second instance shall forward the dossier to the court of third instance.
Where the appeal is filed after the judgment is announced but before it is served, the period provided in the first paragraph shall start to run after the judgment is served.

The appellee may submit answers and additional pleadings to the court of third instance before a judgment is entered. The appellant may also submit additional pleadings with regard to the reasons for appeal.
The court of third instance may serve the pleadings provided in the preceding paragraph upon the opposing party if it considers it necessary to do so.

The demand made by an appeal may not be amended or expanded.
The appellee may not file an incidental appeal.

The judgment of the court of third instance shall be based on oral argument, except where the court considers it unnecessary to conduct oral argument.
The oral argument in the court of third instance shall be conducted by the attorneys appointed by the parties.
The provisions of the first to the third paragraphs inclusive of Article 466-1, the first paragraph of Article 466-2 and Article 466-3 shall apply mutatis mutandis to the appointment of advocate by the appellee.

The court of third instance shall, within the scope of the demand made by the appeal, conduct an investigation based on the reasons for the appeal, except for matters which the court should investigate on its own initiative or in cases where an investigation is necessary for ensuring coherence in the interpretation of laws and regulations.

The court of third instance shall base its judgment on the facts found in the original judgment.
The court of third instance may take into consideration the facts presented by the parties and indicated in the oral-argument transcript.
Where the appeal is filed by reason of a violation of provisions regulating litigation procedure, the court of third instance may take into consideration the facts alleged regarding such violation; in cases where the appeal is filed by reason of the finding, omitting, or admitting of facts under the appealed judgment being in contravention of the laws and regulations, the court may take into consideration the facts alleged regarding such contravention.

Upon finding the appeal meritorious, the court of third instance shall reverse the relevant portion of the original judgment.
Where the original judgment is reversed by reason of a violation of provisions regulating litigation procedure, the defect in the litigation proceeding shall be deemed reversed as well.

Except in the cases provided in the first to the fifth subparagraphs of Article 469 inclusive, the original judgment must not be reversed where the contravention of the laws and regulations made by the original judgment would have no adverse effect on the result of the decision.

In cases of an appeal provided by Article 466-4, the court of third instance must not reverse the original judgment by reason of the finding of facts under the original judgment being in contravention of the laws and regulations.

In case of any of the following, the court of third instance shall enter judgment on the action on its own after reversing the original judgment:
1. Where the original judgment is reversed by reason of a failure to apply the applicable laws or an erroneous application of such laws to the facts already found or the facts which may be taken into consideration by operation of law, and the action may be decided based on such facts;
2. Where the original judgment has mistakenly rendered a decision on the merits on an action or appeal which is not filed in conformity with the law;
3. Where the court of third instance may find the facts regarding the matters which the court should investigate on its own initiative and, based on such facts, a decision may be made;
4. Where the original judgment fails to be based on the party's abandon-ment or admission of claims;
5. Where it is unnecessary to remand or transfer the case for further arguments. Except in the situations provided in the preceding paragraph, where necessary, the court of third instance may remand the case to the original court or transfer it to another court of the same level of instance.
Where the case is remanded or transferred by a judgment as provided in the preceding paragraph, detailed instructions shall be given with respect to the matters to be investigated.
The court to which the case is remanded or transferred shall enter a judgment based on the legal conclusions made by the court of third instance as the reason for reversing the original judgment.

(Repealed.)

In entering a judgment to remand or transfer a case, the court of third instance shall promptly include in the dossier the authenticated copy of the written judgment and forward such dossier to the court to which the case is remanded or transferred.

Except as otherwise provided in this Chapter, the provisions of the preceding Chapter shall apply mutatis mutandis to the procedure in the third instance.