Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 42
(1) A right in an intellectual property is governed by the law of the place where the protection of that right is sought (“lex loci protectionis”).(2) Any right in an intellectual property created by an employee in the performance of his/her duties is governed by the law applicable to the contract of employment.
中文原文 涉外民事法律適用法第42條
以智慧財產為標的之權利，依該權利應受保護地之法律。
受僱人於職務上完成之智慧財產，其權利之歸屬，依其僱傭契約應適用之法律。
受僱人於職務上完成之智慧財產，其權利之歸屬，依其僱傭契約應適用之法律。