Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 63
To the extent not contrary to the public order or good morals of the Taiwan Area, it shall be upheld the legal effects of any civil matter together with any right or obligation thereof created in the Mainland Area, prior to the coming into force of this Act, between any of the people of the Taiwan Area and the Mainland Area, or between any two or more of the people of the Mainland Area, or between any of the people of the Mainland Area and any foreign national.The provisions of the preceding paragraph shall not apply provided that there had been laws or regulations in effect, prior to the coming into force of this Act, restricting the exercise or transfer of the rights referred to therein.The following debts shall not be repaid prior to national unification:1. Outstanding foreign currency bonds issued in the Mainland prior to 1949 and the short-term Gold Bonds of 1949.2. Various debts owed by any government bank as well as any other financial institution accepting deposits before their retreat from the Mainland.
中文原文 臺灣地區與大陸地區人民關係條例第63條
本條例施行前，臺灣地區人民與大陸地區人民間、大陸地區人民相互間及其與外國人間，在大陸地區成立之民事法律關係及因此取得之權利、負擔之義務，以不違背臺灣地區公共秩序或善良風俗者為限，承認其效力。
前項規定，於本條例施行前已另有法令限制其權利之行使或移轉者，不適用之。
國家統一前，下列債務不予處理：
一、民國三十八年以前在大陸發行尚未清償之外幣債券及民國三十八年黃金短期公債。
二、國家行局及收受存款之金融機構在大陸撤退前所有各項債務。
前項規定，於本條例施行前已另有法令限制其權利之行使或移轉者，不適用之。
國家統一前，下列債務不予處理：
一、民國三十八年以前在大陸發行尚未清償之外幣債券及民國三十八年黃金短期公債。
二、國家行局及收受存款之金融機構在大陸撤退前所有各項債務。