Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 59
Where an alien dies leaving property within the Republic of China, if, under the applicable law under the preceding Article, no person is entitled to take the property by descent, such property is dealt with in accordance with the law of the Republic of China.
中文原文 涉外民事法律適用法第59條
外國人死亡時，在中華民國遺有財產，如依前條應適用之法律為無人繼承之財產者，依中華民國法律處理之。