Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 48
Any contract shall be subject to the provisions of the place of contract unless otherwise agreed by the parties of the contract.Where the place of contract referred to in the preceding paragraph is undetermined and not explicitly agreed by the parties, the provisions of the place of performance shall apply, and the laws of the place of litigation or the place of arbitration shall apply where the place of performance is undetermined.
中文原文 臺灣地區與大陸地區人民關係條例第48條
債之契約依訂約地之規定。
但當事人另有約定者，從其約定。
前項訂約地不明而當事人又無約定者，依履行地之規定，履行地不明者，依訴訟地或仲裁地之規定。
但當事人另有約定者，從其約定。
前項訂約地不明而當事人又無約定者，依履行地之規定，履行地不明者，依訴訟地或仲裁地之規定。