Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 61
In addition to the applicable law stated in the preceding Article, a will is also effectively made or revoked by following the formal requisites as provided in any one of the following laws:a. The law of the place where the will was made;b. The law of the place in which the testator was domiciled at the time of death; andc. Where the will concerns immovable property, the law of the place where the immovable property is located.
中文原文 涉外民事法律適用法第61條
遺囑及其撤回之方式，除依前條所定應適用之法律外，亦得依下列任一法律為之：
一、遺囑之訂立地法。
二、遺囑人死亡時之住所地法。
三、遺囑有關不動產者，該不動產之所在地法。
一、遺囑之訂立地法。
二、遺囑人死亡時之住所地法。
三、遺囑有關不動產者，該不動產之所在地法。