Code of Civil Procedure Article 476
The court of third instance shall base its judgment on the facts found in the original judgment.The court of third instance may take into consideration the facts presented by the parties and indicated in the oral-argument transcript. Where the appeal is filed by reason of a violation of provisions regulating litigation procedure, the court of third instance may take into consideration the facts alleged regarding such violation; in cases where the appeal is filed by reason of the finding, omitting, or admitting of facts under the appealed judgment being in contravention of the laws and regulations, the court may take into consideration the facts alleged regarding such contravention.
中文原文 民事訴訟法第476條
第三審法院，應以原判決確定之事實為判決基礎。
言詞辯論筆錄記載當事人陳述之事實，第三審法院得斟酌之。
以違背訴訟程序之規定為上訴理由時，所舉違背之事實及以違背法令確定事實、遺漏事實或認作主張事實為上訴理由時，所舉之該事實，第三審法院亦得斟酌之。
言詞辯論筆錄記載當事人陳述之事實，第三審法院得斟酌之。
以違背訴訟程序之規定為上訴理由時，所舉違背之事實及以違背法令確定事實、遺漏事實或認作主張事實為上訴理由時，所舉之該事實，第三審法院亦得斟酌之。