Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 47
The legal forms of any act shall be subject to the provisions applicable to the act; provided, however, that the legal forms made in accordance with the provisions of the place of act shall also be valid.The legal forms of an act of any property right shall be subject to the provisions of the situs of the property.For any act based on a negotiable instrument or securing the rights over such instrument, its legal forms shall be subject to the provisions of the place of act.
中文原文 臺灣地區與大陸地區人民關係條例第47條
法律行為之方式，依該行為所應適用之規定。
但依行為地之規定所定之方式者，亦為有效。
物權之法律行為，其方式依物之所在地之規定。
行使或保全票據上權利之法律行為，其方式依行為地之規定。
但依行為地之規定所定之方式者，亦為有效。
物權之法律行為，其方式依物之所在地之規定。
行使或保全票據上權利之法律行為，其方式依行為地之規定。