The Enforcement Rules of the Human Trafficking Prevention Act Article 21

If the victims mentioned in Subparagraph 1, Paragraph 1, Article 20 of the Act are foreigners, stateless persons, people of the Mainland China Area, or Hong Kong or Macao residents, the determination of their legal capacity is governed by the provisions of the Civil Code of R.O.C. (Taiwan).
中文原文 人口販運防制法施行細則第21條
本法第二十條第一項第一款所定被害人為外國人、無國籍人民、大陸地區人民、香港或澳門居民者,其行為能力之認定,依我國民法規定。

English translation for reference only; the Chinese text prevails. Not legal advice.