Code of Civil Procedure Article 3
In matters relating to proprietary rights, an action may be initiated against a defendant who either does not have a place of domicile in the R.O.C. or whose domicile is unknown, in the court for the location of the defendant's attachable property or the subject matter of the claim.Where the defendant's attachable property or the subject matter of a claim is a creditor's right, either the place of the debtor's domicile or the location of the subject matter of a security shall be deemed to be the location of the defendant's attachable property or the subject matter of the claim.
中文原文 民事訴訟法第3條
對於在中華民國現無住所或住所不明之人，因財產權涉訟者，得由被告可扣押之財產或請求標的所在地之法院管轄。
被告之財產或請求標的如為債權，以債務人住所或該債權擔保之標的所在地，視為被告財產或請求標的之所在地。
被告之財產或請求標的如為債權，以債務人住所或該債權擔保之標的所在地，視為被告財產或請求標的之所在地。