The Arbitration Law of ROC Article 49
The court shall dismiss a petition submitted by a party for recognition of a foreign arbitral award, if the award involves any of the following circumstances:1.Where the recognition or enforcement of the arbitral award is contrary to the public order or good morals of the Republic of China.2.Where the subject matter of the dispute is not arbitrable under the laws of the Republic of China.The court may dismiss a petition for recognition of a foreign arbitral award if the country where the award was rendered, or the country whose arbitration laws governed the award, does not recognize arbitral awards of the Republic of China.
中文原文 仲裁法第49條
當事人聲請法院承認之外國仲裁判斷，有下列各款情形之一者，法院應以裁定駁回其聲請︰一、仲裁判斷之承認或執行，有背於中華民國公共秩序或善良風俗者。
二、仲裁判斷依中華民國法律，其爭議事項不能以仲裁解決者。
外國仲裁判斷，其判斷地國或判斷所適用之仲裁法規所屬國對於中華民國之仲裁判斷不予承認者，法院得以裁定駁回其聲請。
二、仲裁判斷依中華民國法律，其爭議事項不能以仲裁解決者。
外國仲裁判斷，其判斷地國或判斷所適用之仲裁法規所屬國對於中華民國之仲裁判斷不予承認者，法院得以裁定駁回其聲請。