Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 46
The capacity to act by any of the people of the Mainland Area shall be subject to the provisions of the referred Area; provided, however, that any minor married shall be deemed to have the capacity to act in the Taiwan Area.The legal personality of any juristic person, organization, or other institution of the Mainland Area and its capacity to act shall be subject to the provisions of the referred Area.
中文原文 臺灣地區與大陸地區人民關係條例第46條
大陸地區人民之行為能力，依該地區之規定。
但未成年人已結婚者，就其在臺灣地區之法律行為，視為有行為能力。
大陸地區之法人、團體或其他機構，其權利能力及行為能力，依該地區之規定。
但未成年人已結婚者，就其在臺灣地區之法律行為，視為有行為能力。
大陸地區之法人、團體或其他機構，其權利能力及行為能力，依該地區之規定。