Code of Civil Procedure Article 460
The appellee may file an incidental appeal prior to the conclusion of oral argument, except in cases where the proceeding arises from a case remanded or transferred by the court of third instance.An incidental appeal may be filed irrespective of the expiration of the period for appeal by the appellee, or appellee's waiver of the right to appeal or voluntary dismissal of appeal.The provision of Article 261 shall apply mutatis mutandis to incidental appeals.
中文原文 民事訴訟法第460條