Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 48
(1) Where the spouses have agreed in writing that either the national law or the law of domicile of one of them shall apply to their matrimonial property regime, the law agreed-upon governs.(2) Where there is no agreement or where their agreement is void under the applicable law of the preceding paragraph, the matrimonial property regime of the spouses is governed by the national law common to them; in the absence of a common national law, by the law of domicile common to them; in the absence of a common law of domicile, by the law of residence common to them; in the absence of a common law of residence, by the law of the place most closely connected with their marriage relationship.(3) With respect to the immovable property of the spouses, if the property is subject to special provisions under the law of the place where it is located, the preceding two paragraphs do not apply.
中文原文 涉外民事法律適用法第48條
夫妻財產制,夫妻以書面合意適用其一方之本國法或住所地法者,依其合意所定之法律。
夫妻無前項之合意或其合意依前項之法律無效時,其夫妻財產制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。
前二項之規定,關於夫妻之不動產,如依其所在地法,應從特別規定者,不適用之。
夫妻無前項之合意或其合意依前項之法律無效時,其夫妻財產制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。
前二項之規定,關於夫妻之不動產,如依其所在地法,應從特別規定者,不適用之。