Code of Civil Procedure Article 8
In matters relating to a debt arising from or secured by a ship, an action may be initiated in the court for the location of the ship.
中文原文 民事訴訟法第8條
因船舶債權或以船舶擔保之債權涉訟者，得由船舶所在地之法院管轄。
English translation for reference only; the Chinese text prevails. Not legal advice.