Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 45
Where the place of act or the place of occurrence of the fact of a civil matter includes the places in both the Taiwan Area and the Mainland Area, the place of act or the place of occurrence of the fact shall be deemed in the Taiwan Area.
中文原文 臺灣地區與大陸地區人民關係條例第45條
民事法律關係之行為地或事實發生地跨連臺灣地區與大陸地區者，以臺灣地區為行為地或事實發生地。