Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 52

The legal forms and other legal requirements for marriage or divorce by consent shall be subject to the provisions of the place of act.Grounds for divorce by judgment shall be subject to the laws of the Taiwan Area.
中文原文 臺灣地區與大陸地區人民關係條例第52條
結婚或兩願離婚之方式及其他要件,依行為地之規定。
判決離婚之事由,依臺灣地區之法律。

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