Enforcement Act of the Part of General Principles of the Civil Code Article 15
If the foreign legal person, the establishment of which has not been recognized, makes a legal act with another in the name of a foreign legal person, the actor shall be jointly liable for this legal act with the foreign legal person.
中文原文 民法總則施行法第15條
未經認許其成立之外國法人，以其名義與他人為法律行為者，其行為人就該法律行為應與該外國法人負連帶責任。