Enforcement Act of the Part of General Principles of the Civil Code Article 12
Within the limits of the acts and regulations, the foreign legal person which has been recognized has the same legal capacity as the legal person of Taiwan of the same kind has.The duty of obeying the act of Taiwan of the foreign legal person specified in the preceding paragraph is the same as the duty of the legal person of Taiwan.
中文原文 民法總則施行法第12條
經認許之外國法人，於法令限制內，與同種類之我國法人有同一之權利能力。
前項外國法人，其服從我國法律之義務，與我國法人同。
前項外國法人，其服從我國法律之義務，與我國法人同。