Referring to Article 46 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements, “The formation of a marriage is governed by the national law of each party. However, a marriage is also effective if it satisfies the formal requisites prescribed either by the national law of one of the parties or by the law of the place of ceremony.” If one party is a citizen of Taiwan and the marriage takes place in Taiwan, the law of Taiwan applies. If the marriage is completed overseas and is effective, the effective date of marriage overseas prevails.