Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 54
(1) The formation and termination of an adoption of a child are governed for the adoptive parent and for the adopted child by their respective national laws.(2) The effect of an adoption and its termination is governed by the national law of the adoptive parent.
中文原文 涉外民事法律適用法第54條
收養之成立及終止，依各該收養者被收養者之本國法。
收養及其終止之效力，依收養者之本國法。
收養及其終止之效力，依收養者之本國法。