Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 10
(1) The capacity of a person to act is governed by his/her national law.(2) The capacity of a person to act is not lost or limited because of a change of nationality by him/her.(3) Where an alien of no or limited capacity to act under his/her national law is of full capacity to act under the law of the Republic of China, he/she is deemed to be of full capacity to act with respect to his juridical acts undertaken within the Republic of China.(4) The preceding paragraph does not apply to a juridical act governed by family law or law of succession or to a juridical act regarding immovable property located in a foreign State.
中文原文 涉外民事法律適用法第10條
人之行為能力，依其本國法。
有行為能力人之行為能力，不因其國籍變更而喪失或受限制。
外國人依其本國法無行為能力或僅有限制行為能力，而依中華民國法律有行為能力者，就其在中華民國之法律行為，視為有行為能力。
關於親屬法或繼承法之法律行為，或就在外國不動產所為之法律行為，不適用前項規定。
有行為能力人之行為能力，不因其國籍變更而喪失或受限制。
外國人依其本國法無行為能力或僅有限制行為能力，而依中華民國法律有行為能力者，就其在中華民國之法律行為，視為有行為能力。
關於親屬法或繼承法之法律行為，或就在外國不動產所為之法律行為，不適用前項規定。