Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 15
If an alien legal person establishes a branch under the law of the Republic of China, the internal affairs of that branch are governed by the law of the Republic of China.
中文原文 涉外民事法律適用法第15條
依中華民國法律設立之外國法人分支機構，其內部事項依中華民國法律。