Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 33
(1) Where a contract of assumption is concluded between an assuming person and the debtor, the effect of the assumption on the creditor is governed by the law applicable to the formation and effect of the original obligation.(2) Where a third person has provided security for the performance of an obligation to a creditor, the effect on the third person of an assumption of the obligation is governed by the law applicable to the formation and effect of the security.
中文原文 涉外民事法律適用法第33條
承擔人與債務人訂立契約承擔其債務時，該債務之承擔對於債權人之效力，依原債權之成立及效力所應適用之法律。
債務之履行有債權人對第三人之擔保權之擔保者，該債務之承擔對於該第三人之效力，依該擔保權之成立及效力所應適用之法律。
債務之履行有債權人對第三人之擔保權之擔保者，該債務之承擔對於該第三人之效力，依該擔保權之成立及效力所應適用之法律。