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
被上訴人於言詞辯論終結前,得為附帶上訴。
但經第三審法院發回或發交後,不得為之。
附帶上訴,雖在被上訴人之上訴期間已滿,或曾捨棄上訴權或撤回上訴後,亦得為之。
第二百六十一條之規定,於附帶上訴準用之。

English translation for reference only; the Chinese text prevails. Not legal advice.