Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 32
(1) Where a claim has been transferred, the effect of the transfer on the debtor is determined by the law governing the formation and effect of the transferred claim.(2) Where a third person has provided security for a claim, the effect on the third person of a transfer of the claim is determined by the law governing the formation and effect of the security.
中文原文 涉外民事法律適用法第32條
債權之讓與，對於債務人之效力，依原債權之成立及效力所應適用之法律。
債權附有第三人提供之擔保權者，該債權之讓與對該第三人之效力，依其擔保權之成立及效力所應適用之法律。
債權附有第三人提供之擔保權者，該債權之讓與對該第三人之效力，依其擔保權之成立及效力所應適用之法律。