Child and Juvenile Welfare and Rights Protection Act Article 19
When the adoption of a child or juvenile is approved by the court, the adoption relationship takes effect retroactively from the time the written adoption contract is formed; in the absence of a written contract, the adoption relationship is established when the application is filed with the court; in cases of trial adoption, the adoption relationship takes effect retroactively from the time cohabitation begins.If the child or juvenile dies before the court's ruling after the application for adoption approval is filed, the application procedure shall be terminated. If the prospective adopter dies, the court shall order the special municipality or county (city) competent authority, child and juvenile welfare institutions, other appropriate organizations, or professionals to conduct an assessment and submit a report and recommendations. If the court deems the adoption to be in the best interests of the child or juvenile, it may still rule to approve the adoption, and its effect shall be in accordance with the provisions of the preceding paragraph.
中文原文 兒童及少年福利與權益保障法第19條
收養兒童及少年經法院認可者，收養關係溯及於收養書面契約成立時發生效力；無書面契約者，以向法院聲請時為收養關係成立之時；有試行收養之情形者，收養關係溯及於開始共同生活時發生效力。
聲請認可收養後，法院裁定前，兒童及少年死亡者，聲請程序終結。
收養人死亡者，法院應命直轄市、縣（市）主管機關、兒童及少年福利機構、其他適當之團體或專業人員為評估，並提出報告及建議，法院認收養於兒童及少年有利益時，仍得為認可收養之裁定，其效力依前項之規定。
聲請認可收養後，法院裁定前，兒童及少年死亡者，聲請程序終結。
收養人死亡者，法院應命直轄市、縣（市）主管機關、兒童及少年福利機構、其他適當之團體或專業人員為評估，並提出報告及建議，法院認收養於兒童及少年有利益時，仍得為認可收養之裁定，其效力依前項之規定。