Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 38
(1) A property right in a thing is governed by the law of the place where the thing is located.(2) A property right in a right is governed by the law of the place where the right is formed.(3) Where the location of a thing has changed, the acquisition, loss, or change of a property right in the thing is governed by the law of the location of the thing at the time the decisive fact occurred.(4) A property right in a ship is governed by the law of the nationality of the ship, and a property right in an aircraft is governed by the law of the State in which the aircraft is registered.
中文原文 涉外民事法律適用法第38條
關於物權依物之所在地法。
關於以權利為標的之物權，依權利之成立地法。
物之所在地如有變更，其物權之取得、喪失或變更，依其原因事實完成時物之所在地法。
關於船舶之物權依船籍國法；航空器之物權，依登記國法。
關於以權利為標的之物權，依權利之成立地法。
物之所在地如有變更，其物權之取得、喪失或變更，依其原因事實完成時物之所在地法。
關於船舶之物權依船籍國法；航空器之物權，依登記國法。