Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 56
The formation and termination of adoption shall be subject to the provisions of the places of household registration of both parties to the adoption.The legal effects of adoption shall be subject to the provisions of the place of household registration of the adoptive parent(s).
中文原文 臺灣地區與大陸地區人民關係條例第56條
收養之成立及終止，依各該收養者被收養者設籍地區之規定。
收養之效力，依收養者設籍地區之規定。
收養之效力，依收養者設籍地區之規定。