Unless otherwise provided by the present Enforcement Act, the provisions of the Part of General Principles of the Civil Code shall not apply to civil cases occurred before the coming into force of the Part of General Principles of the Civil Code; unless otherwise provided by the present Enforcement Act, the revised provisions shall also not apply to civil cases occurred before the revision.

Within the limits prescribed by acts and regulations, the foreigner is entitled with the legal capacity.

The provisions of Article 8, Article 9, and Article 11 of the Part of General Principles of the Civil Code shall also apply to the person who disappeared before the coming into force of the Part of General Principles of the Civil Code.
If the period of disappearance provided in the Article 8 of the Part of General Principles of the Civil Code has elapsed before the coming into force of the Part of General Principles of the Civil Code, the declaration of death may be made immediately and the date of the coming into force of the Part of General Principles of the Civil Code shall be taken as the time of death of the absent person.
The provisions of the revised Article 8 of the Part of General Principles of the Civil Code shall also apply to the person who disappeared after the coming into force but before the revision of the Part of General Principles of the Civil Code. Except before the revision of the Part of General Principles of the Civil Code, the situation has been in conformity with the provisions before the revision of Article 8 of the Part of General Principles of the Civil Code.

The effective date of Article 12 and 13 of the Civil Code, which were revised on December 25, 2020, is January 1, 2023.
Majority is attained on January 1, 2023 for those who have reached the eighteenth year of age but not the twentieth before January 1, 2023.
Those who are already entitled to the rights or interests up until the twentieth year of age or majority according to acts and regulations, administrative dispositions, court decisions or contracts, but have not reached the twentieth year of age on January 1, 2023, may still be entitled to the rights or interests until the twentieth year of age unless otherwise provided by law.

When there is a cause provided by the Article 14 of the Part of General Principles of the Civil Code before the coming into force of the Part of General Principles of the Civil Code, and this has been filed in the relevant authorities, the person with the cause is deemed to be interdicted from the date of filing if the declaration of interdiction is applied to the court within three months after the coming into force of the Part of General Principles of the Civil Code.
A person who is interdicted by the court prior to the effective date of the Amendment of the General Principles of the Civil Code, promulgated on May 2, 2008, is deemed to be ordered the commencement of guardianship; any application of interdiction in court is deemed to be application of guardianship; any request of revoking interdiction in court is deemed to be revocation of the order of commencement of guardianship; new rules shall be applied after effective date.

After the effective date of the Amendment of the General Principles of the Civil Code, promulgated on May 2, 2008, interdiction or a person who is under interdiction shall be named as guardianship or a person who is under guardianship.

The effective date of provisions of Articles 14 to Article 15-2 of the Amendment of the General Principles of the Civil Code, promulgated on May 2, 2008, is 18 months after promulgation.

When in accordance with the provisions of the Part of General Principles of the Civil Code, the establishment of a legal person shall be licensed beforehand, and if it has been licensed by the authorities concerned before the coming into force of the Part of General Principles of the Civil Code, the registration as a legal person may be applied within three months after the coming into force of the Part of General Principles of the Civil Code.

Before the coming into force of the Part of General Principles of the Civil Code, those which are with the nature of a foundation or a charitable corporation and have the independent property are deemed to be legal persons. The representative of these legal persons shall prepare the written document in accordance with the provisions of Article 47 or Article 60 of the Part of General Principles of the Civil Code and apply to the authorities concerned for check and ratifying within six months after the coming into force of the Part of General Principles of the Civil Code.
If the authorities concerned consider that the entries of the written document of the preceding paragraph are against the acts and regulations or for the necessity of the public interests, the authorities concerned shall order the representative to alter.
The effect of the written document ratified in accordance with the provision of the first paragraph is equivalent to the effect of the bylaw.

The representative of the legal person ratified by the authorities concerned in accordance with the provisions of the preceding article shall according to the provisions of Article 48 or Article 61 of the Part of General Principles of the Civil Code apply for the registration within twenty days after the ratifying.

If the legal person specified in Article 6 does not provide the catalog of the property or the name list of the members, he shall make them immediately after the coming into force of the Part of General Principles of the Civil Code.

The provisions of Article 6 to Article 8 shall not apply to the independent property purposed to furnish the maintenance of the ancestor shrine, temple or the family.

The authority concerned of the registration of the legal person in accordance with the provisions of the Part of General Principles of the Civil Code is the court in the location of the office of the legal person.
The court shall immediately bulletin the entries which have been registered, and shall allow the third person to copy or to read.

Unless otherwise provided by the act, the establishment of the foreign legal person shall not be recognized.

Within the limits of the acts and regulations, the foreign legal person which has been recognized has the same legal capacity as the legal person of Taiwan of the same kind has.
The duty of obeying the act of Taiwan of the foreign legal person specified in the preceding paragraph is the same as the duty of the legal person of Taiwan.

If the foreign legal person has set up its office in Taiwan, the provisions of Article 30, Article 31, Article 45, Article 46, Article 48, Article 59, Article 61 of the Part of General Principles of the Civil Code and the provisions of the preceding article shall be mutatis mutandis applied.

If there is any situation as provided by Article 36 of the Part of General Principles of the Civil Code in the office of the foreign legal person set up in accordance with the provision of the preceding article, the court may revoke it.

If the foreign legal person, the establishment of which has not been recognized, makes a legal act with another in the name of a foreign legal person, the actor shall be jointly liable for this legal act with the foreign legal person.

Before the coming into force of the Part of General Principles of the Civil Code, if according to the provisions of the Part of General Principles of the Civil Code, the extinctive prescription has been completed, or the remainder of the period of the prescription is less than one year, the claim may be made within one year from the date of the coming into force. Except when the period, beginning from the completion of the prescription to the coming into force of the Part of General Principles of the Civil Code, exceed half of the period of the prescription as provided by the Part of General Principles of the Civil Code.

The provisions of the preceding article shall mutatis mutandis apply to the claim for revocation as specified in the second paragraph of Article 74, Article 90, and Article 93.

If the statutory extinctive prescription has already completed before the coming into force of the Part of General Principles of the Civil Code, the prescription has completed.
If the period of a statutory extinctive prescription before the coming into force of the Part of General Principles of the Civil Code is longer than that provided by the Part of General Principles of the Civil Code, the provisions before the coming into force shall be applied. However, if the remainder of the period of prescription reckoned from the date of the coming into force of the Part of General Principles of the Civil Code is longer than that provided by the Part of General Principles of the Civil Code, the provisions provided by the Part of General Principles of the Civil Code shall be applied from the date of the coming into force.

The present Enforcement Act comes into force as from the date of the Part of General Principles of Civil Code coming into force.
Unless otherwise specified, the amendment of the Part of General Principles of Civil Code and of the present Enforcement Act shall come into force as from the date of promulgation.