Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 25

An obligation arising from a tort is governed by the law of the place where the tort was committed. However, if another law is the law most closely connected with the tort, it governs.
中文原文 涉外民事法律適用法第25條
關於由侵權行為而生之債,依侵權行為地法。
但另有關係最切之法律者,依該法律。

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