Code of Civil Procedure Article 15
In matters relating to torts, an action may be initiated in the court for the location where the tortious act occurred. In matters relating to claims for damages arising from a collision of ships or other accidents at sea, an action may be initiated in the court for the location where the damaged ship first arrived, or where the ship inflicting damages is seized or registered. In matters relating to claims for damages arising from the crash of aircraft or other aviation accidents, an action may be initiated in the court for the location where the damaged aircraft first arrived, or where the aircraft inflicting damages is seized.
中文原文 民事訴訟法第15條
因侵權行為涉訟者，得由行為地之法院管轄。
因船舶碰撞或其他海上事故請求損害賠償而涉訟者，得由受損害之船舶最初到達地，或加害船舶被扣留地，或其船籍港之法院管轄。
因航空器飛航失事或其他空中事故，請求損害賠償而涉訟者，得由受損害航空器最初降落地，或加害航空器被扣留地之法院管轄。
因船舶碰撞或其他海上事故請求損害賠償而涉訟者，得由受損害之船舶最初到達地，或加害船舶被扣留地，或其船籍港之法院管轄。
因航空器飛航失事或其他空中事故，請求損害賠償而涉訟者，得由受損害航空器最初降落地，或加害航空器被扣留地之法院管轄。