Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 60
(1) The making and effect of a will are governed by the national law of the testator at the time of the making of the will.(2) The revocation of a will is governed by the national law of the testator at the time of revocation.
中文原文 涉外民事法律適用法第60條
遺囑之成立及效力，依成立時遺囑人之本國法。
遺囑之撤回，依撤回時遺囑人之本國法。
遺囑之撤回，依撤回時遺囑人之本國法。