Copyright Act Article 4
Works of foreign nationals that comply with one of the following conditions may enjoy copyright under this Act; provided, where the terms of a treaty or an agreement that has been ratified by resolution of the Legislative Yuan provide otherwise, such terms shall govern:1.Works that are first published in the territory under the jurisdiction of the Republic of China, or are published in the territory under the jurisdiction of the Republic of China within thirty days after their first publication in territory outside the jurisdiction of the Republic of China; provided, this shall only apply where the country of such foreign national extends protection under identical circumstances to the works of persons of the Republic of China, and such protection has been verified.2.Where by treaty or agreement, or under the domestic acts, regulations, or standard practice of the home country of the foreign national, works of persons of the Republic of China enjoy copyright in such country.
中文原文 著作權法第4條
外國人之著作合於下列情形之一者，得依本法享有著作權。
但條約或協定另有約定，經立法院議決通過者，從其約定︰一、於中華民國管轄區域內首次發行，或於中華民國管轄區域外首次發行後三十日內在中華民國管轄區域內發行者。
但以該外國人之本國，對中華民國人之著作，在相同之情形下，亦予保護且經查證屬實者為限。
二、依條約、協定或其本國法令、慣例，中華民國人之著作得在該國享有著作權者。
但條約或協定另有約定，經立法院議決通過者，從其約定︰一、於中華民國管轄區域內首次發行，或於中華民國管轄區域外首次發行後三十日內在中華民國管轄區域內發行者。
但以該外國人之本國，對中華民國人之著作，在相同之情形下，亦予保護且經查證屬實者為限。
二、依條約、協定或其本國法令、慣例，中華民國人之著作得在該國享有著作權者。