Act for Implementation of J.Y. Interpretation No. 748 Article 2
Two persons of the same sex may form a permanent union of intimate and exclusive nature for the purpose of living a common life.
中文原文 司法院釋字第七四八號解釋施行法第2條
相同性別之二人，得為經營共同生活之目的，成立具有親密性及排他性之永久結合關係。