Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 55
The legal requirements for acknowledging any child born out of wedlock shall be subject to the provisions of the places of household registration of both parties to the acknowledgement applicable at the time of acknowledgement.The legal effects of acknowledgement shall be subject to the provisions of the place of household registration of the acknowledging party.
中文原文 臺灣地區與大陸地區人民關係條例第55條
非婚生子女認領之成立要件，依各該認領人被認領人認領時設籍地區之規定。
認領之效力，依認領人設籍地區之規定。
認領之效力，依認領人設籍地區之規定。