Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 53
(1) An acknowledgement of paternity is effective if, at the time it is made or an action concerning paternity is filed, it is effective under the national law of either the acknowledging person or the acknowledged person.(2) If, under the preceding paragraph, the acknowledged person is a fetus, the national law of the mother is the national law of the fetus.(3) The effect of an acknowledgement of paternity is governed by the national law of the acknowledging person.
中文原文 涉外民事法律適用法第53條
非婚生子女之認領，依認領時或起訴時認領人或被認領人之本國法認領成立者，其認領成立。
前項被認領人為胎兒時，以其母之本國法為胎兒之本國法。
認領之效力，依認領人之本國法。
前項被認領人為胎兒時，以其母之本國法為胎兒之本國法。
認領之效力，依認領人之本國法。