Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 54

Where any marriage between any of the people of the Taiwan Area and any of the people of the Mainland Area takes place in the Mainland Area, the matrimonial properties shall be subject to the provisions of the referred Area except for the properties located in the Taiwan Area.
中文原文 臺灣地區與大陸地區人民關係條例第54條
臺灣地區人民與大陸地區人民在大陸地區結婚,其夫妻財產制,依該地區之規定。
但在臺灣地區之財產,適用臺灣地區之法律。

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