Household Registration Act Article 13
For the executing or exercising of the rights and obligations toward minor children, once parents mutually agree with it or are the court's final judgment, achieved mediation or settlement that they should be assisted by either or both parties, he/she or they should conduct Registration of the executing or exercising of the rights and obligations toward minor children.
中文原文 戶籍法第13條
對於未成年子女權利義務之行使或負擔，經父母協議或經法院裁判確定、調解或和解成立由父母一方或雙方任之者，應為未成年子女權利義務行使負擔登記。