Code of Civil Procedure Article 18

In matters that become effective upon the death of a natural person, an action may be initiated in the court of jurisdiction at the location where the decedent resided at the time of death.When the court of jurisdiction, as prescribed in the preceding paragraph, cannot exercise its authority or the occurrences giving rise to the lawsuit took place at the natural person's place of residence, or the natural person was an R.O.C. citizen and either did not have a place of domicile in the R.O.C. or the natural person's place of domicile is unknown at the time of death, then the provision of Article 1 shall apply mutatis mutandis in determining the court of jurisdiction.