Act For Investment by Foreign Nationals Article 3
Foreign national as referred to in this Act shall include foreign legal persons.The nationality of a foreign legal person shall be determined by the law under which the foreign legal person is incorporated.Foreign nationals making investments within the territory of the ROC under this Act are hereinafter referred to as “investors” or the “investor.”
中文原文 外國人投資條例第3條
本條例所稱外國人包括外國法人。
外國法人依其所據以成立之法律，定其國籍。
外國人依照本條例之規定，在中華民國境內投資者，稱投資人。
外國法人依其所據以成立之法律，定其國籍。
外國人依照本條例之規定，在中華民國境內投資者，稱投資人。