Foundations Act Article 71
Subject to the limits set out by law and regulation, a foreign foundation which has been recognized has the same legal capacity as the R.O.C. foundation of the same kind.The duty of a foreign foundation under the preceding paragraph to comply with R.O.C. law shall be the same as the duty of a R.O.C foundation.
中文原文 財團法人法第71條
經認許之外國財團法人，於法令限制內，與同種類之我國財團法人有同一之權利能力。
前項外國財團法人，其遵守我國法律之義務，與我國財團法人同。
前項外國財團法人，其遵守我國法律之義務，與我國財團法人同。