Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 50

The tortious act shall be subject to the provisions of the place of occurrence of injury (locus delicti) except that the laws of the Taiwan Area do not deemed it a tort.
中文原文 臺灣地區與大陸地區人民關係條例第50條
侵權行為依損害發生地之規定。
但臺灣地區之法律不認其為侵權行為者,不適用之。

English translation for reference only; the Chinese text prevails. Not legal advice.