The Law Governing the Choice of Law in Civil Cases Involving Foreign Elements shall apply mutatis mutandis to civil cases involving Hong Kong or Macau. For cases not provided for in the Law Governing the Choice of Law in Civil Cases Involving Foreign Elements, laws of the locality having the most significant contact with said civil cases shall apply.

Unapproved juridical persons, organizations, or institutions from Hong Kong or Macau can not commit juristic acts in the Taiwan Area.

Should unapproved juridical persons, organizations, or institutions from Hong Kong or Macau commit, under their own names, juristic acts in the Taiwan Area together with other persons, such other persons shall be jointly and severally liable for such juristic acts along with the juridical persons, organizations, or other institutions from Hong Kong or Macau.

The operation of a Hong Kong or Macau corporate organization in the Taiwan Area shall be governed, mutatis mutandis, by provisions of the Company Law dealing with foreign companies.

Any company , which invested in Hong Kong or Macau by individuals, juridical persons, organizations, or institutions from the Chinese mainland, under the circumstances of Article 73 of the Act Governing the Relations Between Peoples of the Taiwan Area and the Mainland Area, could apply the relevant provisions in that Act to deal with investments or taxes in Taiwan .

In determining the conditions for the validity, jurisdiction, and enforceability of civil judgements made in Hong Kong or Macau, Article 402 of the Code of Civil Procedure and Article 4, Paragraph 1 of the Compulsory Execution Law shall apply mutatis mutandis.
Article 30 through Article 34 of the Commercial Arbitration Act shall apply to the validity, petition for court recognition, and suspension of execution proceedings in cases involving civil arbitral awards made in Hong Kong or Macau.