Act Governing Relations with Hong Kong and Macau Article 40
Should unapproved juridical persons, organizations, or institutions from Hong Kong or Macau commit, under their own names, juristic acts in the Taiwan Area together with other persons, such other persons shall be jointly and severally liable for such juristic acts along with the juridical persons, organizations, or other institutions from Hong Kong or Macau.
中文原文 香港澳門關係條例第40條
未經許可之香港或澳門法人、團體或其他機構以其名義在臺灣地區與他人為法律行為者，其行為人就該法律行為，應與該香港或澳門法人、團體或其他機構，負連帶責任。