The Arbitration Law of ROC Article 47
A foreign arbitral award refers to an arbitral award rendered outside the territory of the Republic of China or an arbitral award made in accordance with foreign laws within the territory of the Republic of China.A foreign arbitral award, upon recognition by the court, shall have the same force and effect as a final judgment of the court and may serve as a title for enforcement.
中文原文 仲裁法第47條
在中華民國領域外作成之仲裁判斷或在中華民國領域內依外國法律作成之仲裁判斷，為外國仲裁判斷。
外國仲裁判斷，經聲請法院裁定承認後，於當事人間，與法院之確定判決有同一效力，並得為執行名義。
外國仲裁判斷，經聲請法院裁定承認後，於當事人間，與法院之確定判決有同一效力，並得為執行名義。