Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 12

(1) Where there is a valid ground to declare guardianship or curatorship in respect of an alien under both his/her national law and the law of the Republic of China, a declaration of guardianship or curatorship may be decreed if he/she has a domicile or residence within the Republic of China.(2) The effect of a declaration of guardianship or curatorship decreed under the preceding paragraph is governed by the law of the Republic of China.
中文原文 涉外民事法律適用法第12條
凡在中華民國有住所或居所之外國人,依其本國及中華民國法律同有受監護、輔助宣告之原因者,得為監護、輔助宣告。
前項監護、輔助宣告,其效力依中華民國法律。

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