Code of Civil Procedure Article 46
A foreign national who does not have the capacity to litigate under the law of its own country but who has the capacity to litigate under the R.O.C. law will be deemed to have the capacity to litigate.
中文原文 民事訴訟法第46條
外國人依其本國法律無訴訟能力，而依中華民國法律有訴訟能力者，視為有訴訟能力。