Except as otherwise provided, an appeal may be taken from the final judgment entered in the first instance to the court of second instance having jurisdiction.

Decisions made prior to the entry of the judgment provided in the preceding article and involving such judgment shall be subject to the review by the court of second instance, except those decisions which are not reviewable or from which an interlocutory appeal may be taken in accordance with the provisions of this Code.

A party may waive the right to appeal from a judgment entered in the first instance after such judgment is announced, published, or served.
Waiver of the right to appeal from the judgment made orally by the party upon the announcement of the judgment shall be indicated in the oral-argument transcript, and in case the opposing party is not present, such transcript shall be served on the opposing party.

An appeal from a judgment entered in the first instance must be filed within the peremptory period of twenty days following the service of such judgment. Notwithstanding, an appeal is also effective when taken after the judgment is announced or published and before it is served.

An appeal must be filed with a notice of appeal, which notice shall specify the following matters and be submitted to the original court of first instance:
1. The parties and their statutory agents;
2. The judgment entered in the first instance and a statement that the appeal is taken from such judgment;
3. The extent of appeal and the demand how such judgment should be reversed or amended; and
4. The basis for the appeal.
The basis for the appeal shall specify the following matters:
1. The reasons why the original judgment should be reversed or amended;
2. Facts and evidence in support of the basis provided in the preceding subparagraph.

Where the appeal is filed after the expiration of the appeal period or is taken from a judgment from which no appeal is allowed, the original court of first instance shall dismiss it by a ruling.
Where the appeal fails the prescribed formality or other legal requirements and such failure is rectifiable, the original court of first instance shall order the appellant to rectify such failure within a period to be designated by the court and dismiss such appeal if the appellant fails to do so.
The provision of the preceding paragraph does not apply where the appellant has failed to specify the reason for the appeal in the notice of appeal.

If an appeal is not dismissed in accordance with the provision of the preceding Article, then the court of first instance shall promptly serve the notice of appeal upon the appellee. In cases where one or more parties each have filed an appeal, or where the period for the other parties to file an appeal has expired, the court of the first instance shall promptly forward the dossier, the notice of appeal and other relevant documents to the court of second instance.
The court of first instance shall, where necessary, for its own use, prepare a written copy, photocopy, or extract copy of the dossier to be forwarded in accordance with the provision of the preceding paragraph.

If an appeal is not in conformity with the law, the court of second instance shall dismiss the appeal by a ruling. Notwithstanding, where such defect is rectifiable, the presiding judge shall order rectification within a designated period of time.
In cases where the original court of first instance has ordered rectification of an appeal not in conformity with the law within the designated period of time, and the appellant has failed to do so, the procedure provided in the proviso of the preceding paragraph may be disregarded.
In the case of the preceding first paragraph or the first or second paragraph of Article 442 and where an appeal is made in bad faith or for improper purpose, the court of second instance or the original court of first instance may impose a fine not exceeding NTD 120,000 on the appellant, his/her legal representative or advocate, respectively.
The third, fourth, sixth and seventh paragraphs of Article 249-1 shall apply mutatis mutandis to the situation prescribed in the previous paragraph.

Where the notice of appeal does not specify the reason for an appeal, the presiding judge may order the appellant to submit the reason in writing within the period he/she designates.
Except in cases where the appeal is dismissed in accordance with the provision of the preceding article, the court of second instance shall promptly serve upon the appellee such reason in writing.
The presiding judge may order the appellee to submit an answer and the appellant to respond to appellee's answer within an appropriate period that he/she designates.
Where the party fails timely to submit the pleadings ordered within the period provided in the first paragraph and the preceding paragraph, the court may order such party to explain the reason by pleadings.
Where the party fails timely to submit the reason for appeal in writing in accordance with the provision of the first paragraph or fails to explain in accordance with the provision of the preceding paragraph, the court of second instance may apply the provision of Article 447 mutatis mutandis or take such fact as part of the entire import of oral argument in forming its decision.

Oral argument shall be conducted within the scope of the demand of the appeal.
The parties shall state the purport of the oral argument presented in the first instance. Notwithstanding, the presiding judge may, in lieu thereof, order the court clerk to read aloud the judgment, transcript, or other document in the dossier of the court of first instance.

No amendment or addition of claims may be made without the opposing party's consent, except in the cases provided in the second to the sixth subparagraphs inclusive of the first paragraph of Article 255.
No counterclaim may be raised without the opposing party's consent except in case of any of the following:
1. Where the existence or nonexistence of a certain legal relation, based upon which relation the principal action should be decided, becomes disputed and the new counterclaim seeks to confirm such legal relation;
2. Where the claimant has interests in raising a counterclaim from the same subject matter of the original claim;
3. Where the claimant has interests in raising a counterclaim with respect to the balance as a result of a setoff raised.

No additional means of attack or defense shall be presented, except in case of any of the following:
1. Where such additional means of attack or defense were prevented from being presented as a result of the court of first instance acting in contravention of the laws and regulations;
2. Where the occurrences giving rise to such additional means of attack or defense took place after the conclusion of oral argument in the court of first instance;
3. Where additional means of attack or defense are presented for purposes of supplementing those already presented in the first instance;
4. Where the occurrences giving rise to such additional means of attack or defense are generally known or known to the court in the course of performing its functions, or the court should take evidence on its own initiative with regard to such occurrences;
5. Where the party was unable to present such additional means of attack or defense due to reasons not imputable to him/her;
6. Where it would be manifestly unfair to prevent the party from presenting such additional means of attack or defense.
The party shall make a preliminary showing of the existence of one or more of the circumstance provided in the proviso of the preceding paragraph.
The court of second instance shall reject any additional means of attack or defense presented in violation of the provision of the two preceding paragraphs.

Acts of litigation conducted in the first instance will remain operative in the second instance.

The court of second instance shall enter a judgment denying the appeal if it finds such appeal meritless.
An appeal shall be considered meritless where the judgment from which the appeal has been taken is found erroneous according to the reason given in such judgment but is found just according to other reasons.

Where an appeal is made in bad faith, for improper purpose, or with gross negligence, and the factual or legal claims lack reasonable basis, the court of second instance may impose a fine not exceeding NTD 120,000 on the appellant, his/her legal representative or advocate, respectively.
The second to the seventh paragraphs of Article 249-1 shall apply mutatis mutandis to the situation prescribed in the previous paragraph.

Where the appeal is found meritorious, the court of second instance shall, within the scope of the demand made by appeal, enter a judgment to reverse or amend the original judgment.

In case of a material defect in the litigation proceeding of the first instance, the court of second instance may reverse the original judgment and remand the case to the original court, provided that such action is considered necessary for purposes of maintaining the system of court instances.
In the case provided in the preceding paragraph, the parties shall be accorded an opportunity to be heard. Where both parties agree that the court of second instance should adjudicate the case, it shall enter a judgment accordingly.
In the case of the reversal of the original judgment as provided in the first paragraph, the defect in the litigation proceeding of the first instance shall be deemed reversed as well.

In a matter to which a summary proceeding should have been applied, the court of second instance must not reverse the original judgment on the ground that the court of first instance applied an ordinary proceeding to such matter.
In the case provided in the preceding paragraph, the provisions regulating the proceeding of the second instance applicable to summary proceeding shall apply.

The court of second instance must not reverse the original judgment by reason that the court of first instance lacked jurisdiction except in cases of intrusion of the exclusive jurisdiction of another court.
Where the original judgment is reversed on the ground that the court of first instance lacked jurisdiction, the court of second instance by a judgment shall transfer the case to the court with jurisdiction.

The judgment provided in the first paragraph of Article 451 and the second paragraph of the preceding article may be entered without oral argument.

The facts to be indicated in the written judgment may be quoted from the judgment of the first instance. Additional means of attack or defense presented by the parties, if any, shall be indicated in the written judgment.
Where the opinions with regard to the means of attack or defense and the legal opinion held by the court of second instance are the same as those indicated in the judgment of the first instance, the reasons to be indicated in the written judgment may be quoted from the judgment of the first court instance; opinions that are different from those noted in the judgment of the first instance shall be so indicated. The written judgment shall also indicate opinions with regard to any additional means of attack or defense presented by the parties.

The court of second instance shall, on motion, conduct oral argument and make decisions with regard to the appeal, if any, taken from the declaration of a provisional execution.

In cases where the judgment of the first instance does not declare a provisional execution or declares a conditional provisional execution, the court of second instance shall, on motion, issue a ruling declaring a provisional execution with respect to the portion of the judgment for which no request for review has been made.
Where the court of second instance is of the opinion that the appellant has filed the appeal with the attempt to delay the conclusion of the litigation proceeding, it shall, on motion of the appellee, issue a ruling declaring a provisional execution to the judgment of the first instance. The same principle shall apply where the appellant has presented his/her means of attack or defense in a dilatory matter for purposes of delaying the conclusion of the litigation proceeding.

In actions arising from proprietary rights, where the court of second instance affirms the judgment of the first instance, the court shall, on motion, declare a provisional execution to the extent that such judgment is affirmed.
Where necessary, the court of second instance may declare a provisional execution provided in the preceding paragraph on its own initiative.

A decision with regard to the declaration of a provisional execution by the court of second instance is not reviewable except when such decision is made in accordance with the provisions of the second and the third paragraphs of Article 395.

The appellant may voluntarily dismiss the appeal before the final judgment is entered. Notwithstanding, where the appellee has filed an incidental appeal, the appellant cannot voluntarily dismiss the appeal without the appellee's consent.
Where the claim must be adjudicated jointly with regard to all co-parties, if one or more of the co-parties voluntarily dismiss the appeal, the court shall immediately notify such fact to the co-parties who are deemed to have filed such appeal together and order them to express whether or not they will voluntarily dismiss their appeal within ten days. If they fail to do so within such period, they shall be deemed to have also voluntarily dismissed their appeal.
An appellant who voluntarily dismissed his/her appeal shall lose the right to appeal.
The provisions of the second to the fourth paragraphs inclusive of Article 262 shall apply mutatis mutandis to the voluntary dismissal of appeals.

The appellee may file an incidental appeal prior to the conclusion of oral argument, except in cases where the proceeding arises from a case remanded or transferred by the court of third instance.
An incidental appeal may be filed irrespective of the expiration of the period for appeal by the appellee, or appellee's waiver of the right to appeal or voluntary dismissal of appeal.
The provision of Article 261 shall apply mutatis mutandis to incidental appeals.

Where the appeal is voluntarily dismissed or dismissed on the ground that it is not filed in conformity with the law, the incidental appeal shall be inoperative. Notwithstanding, an incidental appeal satisfying the requirement of an ordinary appeal shall be deemed an independently operative appeal.

Where the appeal is concluded by virtue of a judgment entered, the court clerk of the court of second instance shall promptly include the authenticated copy of the judgment into the dossier after such judgment has become final and binding and forward the dossier to the court of first instance.
The provision of the preceding paragraph shall apply mutatis mutandis to appeals concluded by reasons other than a judgment entered.

Except as otherwise provided in this Chapter, the provisions of Chapters I, and II of the preceding Part shall apply mutatis mutandis to the procedure in the second instance.

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.