Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 24

An obligation arising from an unjust enrichment is governed by the law of the place where the enrichment was received. However, if the unjust enrichment arises from an intended performance of an obligation, the obligation of the enriched party is governed by the law applicable to the legal relationship which gave rise to the intended performance.
中文原文 涉外民事法律適用法第24條
關於由不當得利而生之債,依其利益之受領地法。
但不當得利係因給付而發生者,依該給付所由發生之法律關係所應適用之法律。

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