Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 4

Where the applicable law in accordance with this Act is the law of the place in which a party is domiciled, but the party has multiple domiciles, the law of the domicile most closely connected with the party is applied.If no domicile of a party can be established, the law of the place in which the party resides is applied.Where a party has multiple residences, the law of the residence most closely connected with the party is applied. If no residence of a party can be established, the law of the place in which the party is present is applied.
中文原文 涉外民事法律適用法第4條
依本法應適用當事人之住所地法,而當事人有多數住所時,適用其關係最切之住所地法。
當事人住所不明時,適用其居所地法。
當事人有多數居所時,適用其關係最切之居所地法;居所不明者,適用現在地法。

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