Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 47
The effect of a marriage relationship is governed by the national law common to the spouses; in the absence of a common national law, by the law of the domicile common to them; in the absence of a common law of domicile, by the law of the place most closely connected with the marriage relationship.
中文原文 涉外民事法律適用法第47條
婚姻之效力，依夫妻共同之本國法；無共同之本國法時，依共同之住所地法；無共同之住所地法時，依與夫妻婚姻關係最切地之法律。