Code of Civil Procedure Article 2

A public juridical person may be sued in the court where its principal office is located. A central or local government agency may be sued in the court for the jurisdiction where such office is located.A private juridical person or unincorporated association that has the capacity to be a party to an action may be sued in the court for the location of its principal office or principal place of business. A foreign juridical person or unincorporated association may be sued in the court for the location of its principal office or principal place of business in the R.O.C.