Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 50
Divorce and the effect of divorce are governed by the national law common to the spouses at the time they reach an agreement of divorce or when a suit is brought for the divorce; 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 the place most closely connected with the marriage relationship.
中文原文 涉外民事法律適用法第50條
離婚及其效力，依協議時或起訴時夫妻共同之本國法；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。