Code of Civil Procedure Article 466

No appeal may be taken from the judgment of a court of second instance on an action arising from proprietary rights when the value of the interests in such appeal is not more than NTD 1,000,000.In the cases provided in Article 427, where the judgment of a court of second instance is entered under an ordinary proceeding, an appeal may still be taken to the court of third instance from such judgment. The provision of the preceding paragraph shall apply where the value of the interests in such appeal is not more than NTD 1,000,000.Where necessary, the Judicial Yuan may, by an order, reduce the amount provided in the two preceding paragraphs to NTD 500,000, or increase it to NTD 1,500,000.The provisions regarding the accounting of the value of a claim shall apply mutatis mutandis to the accounting of the value of interests in an appeal.