Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 61
The legal requirements for making or revocation and the legal effects of any will of any of the people of the Mainland Area shall be subject to the provisions of the referred Area; provided, however, that the bequest and devise located in the Taiwan Area 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61條
大陸地區人民之遺囑，其成立或撤回之要件及效力，依該地區之規定。
但以遺囑就其在臺灣地區之財產為贈與者，適用臺灣地區之法律。
但以遺囑就其在臺灣地區之財產為贈與者，適用臺灣地區之法律。