Status of same-sex marriage is identical to that of a traditional marriage under the Marriage Act. Both religious and civil officials may refuse to perform same-sex marriages. On 22 July 2010, Argentina became the first country in Latin America to legalise same-sex marriage. The law also allows same-sex couples to adopt. And in many jurisdictions, including the city of Buenos Aires, it is also legal for non-residents and tourists. On 25 October 2011, Brazil's Supreme Court of Justice ruled that two women can enter into civil marriage under the current law, thus overturning the decision of two lower court's ruling against the women. Following
Same-sex marriage in Taiwan support for same-sex marriage. On 31 October 2016, the Executive Yuan (the executive branch of the Government) Secretary-General, Chen Mei-ling, stated that the Executive supports same-sex marriage and that Premier Lin Chuan has urged the Ministry of Justice to take action on the issue. Two draft amendments to Taiwan's Civil Code which would legalise same-sex marriage and same-sex adoption, passed their first reading in the Legislative Yuan on 8 November 2016. Both bills were immediately referred to the Judiciary and Organic Laws and Statutes Committee for discussion. The committee discussed the proposals on 17 November 2016 and was sharply divided.