Act Governing Relations with Hong Kong and Macau Article 38
The Law Governing the Choice of Law in Civil Cases Involving Foreign Elements shall apply mutatis mutandis to civil cases involving Hong Kong or Macau. For cases not provided for in the Law Governing the Choice of Law in Civil Cases Involving Foreign Elements, laws of the locality having the most significant contact with said civil cases shall apply.
中文原文 香港澳門關係條例第38條
民事事件，涉及香港或澳門者，類推適用涉外民事法律適用法。
涉外民事法律適用法未規定者，適用與民事法律關係最重要牽連關係地法律。
涉外民事法律適用法未規定者，適用與民事法律關係最重要牽連關係地法律。