Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 65

Where any of the people of the Taiwan Area adopts any of the people of the Mainland Area, a court shall not approve such adoption in the following situations in addition to the situations provided for in Paragraph 5 of Article 1079 of the Civil Code:1. Where any of the adoptive parents already has a child or an adopted child.2. Where any of the adoptive parents adopts two or more persons at the same time.3. Where the fact of adoption is not certified by any of the institutions set up or designated or by any private organizations entrusted by the Executive Yuan.
中文原文 臺灣地區與大陸地區人民關係條例第65條
臺灣地區人民收養大陸地區人民為養子女,除依民法第一千零七十九條第五項規定外,有下列情形之一者,法院亦應不予認可:
一、已有子女或養子女者。
二、同時收養二人以上為養子女者。
三、未經行政院設立或指定之機構或委託之民間團體驗證收養之事實者。

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