The court shall determine the value of a claim.
The claim's value will be determined based on its transaction value when the action is initiated or, in the absence of such transaction value, the interests in the claim are owned by the plaintiff.
To determine the value of a claim, the court may investigate evidence on its initiative.
An interlocutory appeal may be taken from a ruling on the value of the claim made by the provision of the first paragraph; before the appeal court makes a ruling, the parties should be allowed to state their opinions. The court's ruling requiring the payment of the balance of trial cost shall also be subject to the court of appeal ruling.
When the ruling on determining the claim's value is finalized, the court and the parties shall be bound by it.

Where multiple claims are asserted in an action, the claims' value will be the total value of all claims combined. Notwithstanding, the claim's value shall be determined based on the value of the claim with the highest value when such multiple claims are of the same economic purpose or are asserted alternatively.
The values of any incidental claims for interests, damages, default penalty, or expenses that incur after the filing of the lawsuit shall be excluded from calculating the claim's value.

The value of the counter-prestation which plaintiff should perform shall not be deducted from the claim's value.
Where plaintiff has demanded the court to adjudicate jointly the value of the counter-prestation, the claim's value shall be determined based on the value of such prestation of the highest value of all claims.

In matters arising from superficies, yong-dian1, Agricultural Right, a claim's value shall be fifteen times the total amount of rent for one year or, in the absence of such amount of rent, fifteen times the attainable rent-equivalent interests for one year. Notwithstanding, where the total amount of rent or the attainable interest for one year exceeds the land value, the land value will determine the claim's value.

In matters arising from the servitude of real property, a claim's value shall consist of the increment in the value of the dominant real property when the owner of a dominant real property is the plaintiff or the reduction in the value of the servient real property when the owner of a servient real property is the plaintiff.

In matters arising from security for creditor's rights, a claim's value shall be the value of the secured creditor's right or, when the value of the security is smaller than the value of the creditor's right, the value of such security.

In matters arising from rights in the redemption of a dian property2, the claim's value shall be the value of such property or, where only the price of the dian is in dispute, such interests as asserted by plaintiff.

In matters arising from irrigation, the claim's value shall be the attainable increment in the proceeds from utilization of such irrigation for a period of one year.

In matters arising from a right in a lease or in cases of fixed term leases, the claim's value shall be the total amount of rent for the entire duration of the existence of such right. Where the total amount of rent exceeds the value of the leased property, the latter will govern for purposes of determining the claim's value. In cases of non-fixed-term leases, the claim's value shall be the total amount of rent for a period of two months with regard to personal property, and the total amount of rent for two payment periods with regard to real property.

In matters arising from periodical performance or periodical proceeds, a claim's value shall be the total amount of income for the entire duration of the existence of the right to such performance or proceeds. Where the duration is not fixed, the term shall be determined by presumption. Notwithstanding, where the duration exceeds ten years, a duration of only ten years shall be applied.

In matters arising from partition of a thing held in indivision, a claim's value shall be the interests receivable by plaintiff as a result of the partition in dispute.

When a claim's value cannot be determined, the value shall be deemed as the minimum amount under which an appeal may be taken to the court of third instance as provided in Article 466, plus one tenth of such minimum amount.

In matters arising from proprietary rights, the court cost shall be 1,000 New Taiwan Dollars [ " NTD " ] on the first NTD100,000 of the price or claim's value, and an additional amount shall be taxed for each NTD10,000 thereafter in accordance with the following rates: NTD100 on the portion between NTD100,001 and NTD1,000,000 inclusive; NTD90 on the portion between NTD1,000,001 and NTD10,000,000 inclusive; NTD80 on the portion between NTD10,000,001 and NTD100,000,000 inclusive; NTD70 on the portion between NTD100,000,001 and NTD1,000,000,000 inclusive; and NTD60 on the portion over NTD1,000,000,000. A fraction of NTD10,000 shall be rounded up to NTD10,000 for taxing court costs.

In matters arising from non-proprietary rights, a court cost of NTD3,000 shall be taxed.
Where such action is accompanied with a proprietary claim, the court costs shall be taxed separately.

Where the principal claim is the same as the counterclaim, no court cost will be taxed on the counterclaim.
No court cost shall be taxed on claims asserted in accordance either with the provision of the second paragraph of Article 395 or the second paragraph of Article 531.
In cases of an amended or added claim, where the value of such amended or added claim exceeds the value of the original claim, additional court costs shall be taxed on the excess portion.

In matters of appeal to a court of second or third instance, an additional five tenths of the court cost shall be taxed in accordance with the provisions of Articles 77-13 and 77-14. No court costs will be taxed on a repeated appeal from a judgment rendered after the case has been remanded or transferred by a superior court, or on an appeal from a judgment rendered by the transferee court after the case is transferred in accordance with the provision of the second paragraph of Article 452.
When a claim is amended or added in a court of second instance or is asserted in an action initiated in accordance with the provision of Article 54, the court costs shall be taxed in accordance with the provision of the third paragraph of the preceding article and the provisions of the preceding paragraph shall apply mutatis mutandis. The same principle shall apply to a counterclaim, upon which court costs shall be taxed.

In cases of a rehearing proceeding, court costs shall be taxed per the provisions of Article 77-13, Article 77-14, and the preceding article, in accordance with the court before such proceeding is initiated.
Where a motion for rehearing proceeds to a final and binding ruling, court costs of NTD1,000 shall be taxed.
The first paragraph shall apply mutatis mutandis to a third-party opposition action.

Court costs of NTD 1,000 shall be taxed on an appeal or a subsequent re-appeal from a ruling; no court costs shall be taxed on a repeated appeal or subsequent re-appeal from a ruling rendered after the case has been remanded or transferred by a superior court.

Unless otherwise provided, no costs shall be collected on motions or statements.
Court costs of NTD 500 shall be collected on motions or objections below:
1. A motion for the disqualification.
2. A motion to notify the beneficiary of the security to exercise its rights.
3. A motion for changing the lodgment or promissory note is provided as security.
4. An objection to a measure taken by the court clerk.
5. A motion for the issuance of a payment order.
6. A motion for ordering the creditor of a provisional attachment, provisional injunction, or an injunction maintaining a temporary status quo to initiate the action within a designated period.
If an officer of the court recuses himself upon request, as stated in paragraph 1 of the preceding paragraph, he/she may, within three months from the date of receiving the notice from the court, move for the return of the court costs paid.
Court costs of NTD 1000 shall be collected on motions or objections below:
1. A motion for intervention or for denying intervention.
2. A motion for an order to return the lodgment or the promissory note.
3. A motion for restoration to status quo ante.
4. An objection to a measure taken by the court administrator.
5. A motion for a court order to permit the assumption of the action
6. A motion for an order to permit the registration of the fact that the action is pending or to revoke the registration permission.
7. A motion for pre-action preservation of evidence.
8. An objection was raised based on the proviso to Paragraph 1 of Article 484, the proviso to Paragraphs 1 and 4 of Article 485, and the proviso to Paragraph 2 of Article 486.
9. A motion for provisional attachment, provisional injunction, or revocation of a ruling for provisional attachment or provisional injunction.
10. A motion for public summons or for a judgment of abridgment of rights.
Court costs of NTD 3000 shall be collected on motions for an injunction maintaining a temporary status quo or for revocation of an injunction maintaining a temporary status quo.
If the court holds the objection raised in the second subparagraph of Paragraph 4, and the fourth subparagraph of Paragraph 8 to be justified, he/she may, within three months from the date of receiving the notice from the court, move for the return of the court costs paid.

In a motion for mediation of disputes over proprietary rights, no filing fees will be taxed where the price or claim's value is less than NTD 100,000. A filing fee shall be taxed for claims valued at NTD 100,000 or greater according to the following rates: NTD 1,000 where the price or claim's value is NTD 100,000 or more but less than NTD 1,000,000; NTD 2,000 where the price or claim's value is NTD1,000,000 or more but less than NTD 5,000,00; NTD 3,000 where the price or claim's value is NTD 5,000,000 or more but less than NTD 10,000,000; NTD 5,000 where the price or claim's value is NTD 10,000,000 or more. No filing fees will be taxed on a motion for mediation of disputes over non-proprietary rights.
In cases where an action is initiated within thirty days following an unsuccessful mediation, the party moving for mediation may have the filing fees paid for that motion deducted from the court cost to be paid.

In cases where a motion for issuance of a payment order is deemed to be the initiation of an action or a motion for mediation in accordance with the provision of the first paragraph of Article 519, the court costs or filing fees shall be taxed in full in accordance with the provisions of Article 77-13 or Article 77-20.
In such cases, the party moving for issuance of a payment order may have the filing fees that were paid for that motion deducted from the court costs or filing fees to be paid in accordance with the provision of the preceding paragraph.

The appointed party who initiated an action in accordance with the provision of Article 44-2 may temporarily be exempted from paying the portion of the court costs more than NTD600,000 if the amount of court costs collected is more than NTD600,000.
Court costs may be temporarily exempted from the collection on an action initiated in accordance with the provision of Article 44-3.
After the action is concluded, the court of first instance shall make a ruling on its own initiative to collect court costs, which were temporarily exempted in accordance with the preceding two paragraphs or other regulations, from the party who should bear such costs. However, this does not apply if the legal person or foundation, as stipulated in Article 44-3, shall bear the litigation expenses or if other laws provide otherwise.

(1) The Judicial Yuan shall prescribe the items and rates of collectible fees for photocopies, video recording, transcripts, translation of litigation documents, daily fees, travel expenses of witnesses and expert witnesses, and other necessary fees anddisbursements.
(2) Fees for transportation, posting on the court's website, publication in official gazettes, newspapers and compensation of expert witness as assessed by the court, shall be calculated according to the actual cost.
(3) Advance payments for the fees and disbursements received from the parties, as referred to in the two preceding paragraphs, shall be applied exclusively to the specific case for the items of designated fees, and shall be collected and disbursed by the court. The excess amount shall be returned to the payer at the end of the legal action.
(4) Fees for service effected by mail or telecommunication, and fees for meals, accommodation and transportation as incurred by the judge, court clerk, executive officer, and interpreter for conducting acts of litigation outside the courtroom shall not be collected additionally.

Litigation expenses shall include fees incurred by a party to the action, by the statutory agent or by any other person who duly conducts acts of litigation on behalf of a party to the action for appearing at a court session to make statements, whether such appearance is ordered by the court or for purposes of conducting the examination of parties.
The fees provided in the preceding paragraph shall apply mutatis mutandis in accordance with the provisions applicable to the taxation of daily fees and travel expenses incurred by witnesses.

When the court or the presiding judge has duly appointed an attorney to act as the special representative or advocate for a party, the compensation to be paid to such appointed attorney shall be determined at the discretion of the court.
Both the compensation provided in the preceding paragraph and the compensation provided in the first paragraph of Article 466-3 shall be included as part of litigation expenses. The Judicial Yuan shall prescribe the payment rates of such compensation, taking into consideration the opinions of the Ministry of Justice and the Taiwan Bar Association.
The court shall, at its discretion, determine the amount of compensation to the appointed attorney as prescribed in the preceding paragraph when making a final and binding judgment. If an action concludes without a judgment, the court shall, at its discretion, determine the amount of compensation with a ruling on motion.
An interlocutory appeal may be taken against a ruling to determine the amount of compensation to an appointed attorney, but no re-appeal is allowed.

In cases of excessive collection of litigation expenses, the court shall, by ruling on a motion or on its own initiative, return the excess amount collected.
The motion provided in the preceding paragraph must be filed within three months either afterthe entry of a final and binding decision or after the conclusion of the action.
If the court fees were paid as a result of a recording error in the writing of a court notice, or other such similar conditions, the said court fees may be returned on motions within five years from the date of payment, and the court must make a ruling on its own initiative to return such fees.

When necessary, each High Court may propose to the Judicial Yuan approval of additional taxation of court costs. Notwithstanding, the additional amount to be taxed must not exceed five tenths of the original taxed amount.

The losing party shall bear the litigation expenses.

In cases of a partial victory or a partial defeat, the court may, in its discretion, order the litigation expenses to be borne by both parties in a certain proportion; or by a particular party alone, or order both parties separately to bear the litigation expenses they incurred respectively.

When a defendant had forthwith admitted to a claim presented by a plaintiff and established that the litigation action was unnecessary, the plaintiff shall bear the litigation expenses.

In matters arising from a partition or demarcation of a thing held indivisibly or other matters of similar nature, where it is manifestly unfair for the defeated party to bear solely the litigation expenses, the court may, in its discretion, order the prevailing party to bear part of the litigation expenses.

The court may, in its discretion, order the prevailing party to bear the litigation expenses incurred in full or in part for the following:
1.An act performed by the prevailing party which is unnecessary for asserting or defending its rights;
2.An act performed by the defeated party which is necessary for asserting or defending its rights in accordance with the phase of the proceedings reached at the time.

Where a party has failed timely to present means of attack or defense, or to meet a specified date or period, or otherwise delayed the proceeding by reason of whatever cause imputable to such party, the court may order such party to bear the litigation expenses incurred from the delay, in full or in part, irrespective of his/her victory.

In cases of voluntary dismissal, the plaintiff shall bear the litigation expenses. When the plaintiff voluntarily dismisses the action before the conclusion of the oral argument session in the first instance, he/she may, within three months after such dismissal, move for the return of two-thirds of the court costs paid for that instance.
The preceding paragraph shall apply mutatis mutandis to cases of voluntary dismissal of an appeal from a judgment or an appeal from a ruling.
Suppose the plaintiff does not conduct oral arguments before the conclusion of the oral argument session in the appeal trial when he/she voluntarily dismisses the action before the final judgment takes effect. In that case, the appellant may move for the return of two-thirds of the court costs paid for that instance within three months after such dismissal.

In cases of a settlement, the parties shall respectively bear the expenses of the settlement and the litigation expenses, except as otherwise may be agreed upon.
When a settlement is reached, the parties may, within three months after the settlement date, move for the return of two-thirds of the court costs paid for the current court action.

Co-parties shall bear the litigation expenses in equal proportion. Notwithstanding, where there is a manifest difference in the co-parties?gains and losses from the action, the court may, taking such difference into consideration, order the litigation expenses to be borne proportionately to the gains and losses.
When the co-parties lose an action over a joint or indivisible debt, they shall bear the litigation expenses jointly and severally.
When one of the co-parties conducts acts of litigation solely for his/her own interests, the expenses incurred thereby shall be borne by such party.

An intervener shall bear the expenses incurred for the intervention. Notwithstanding, the opposing party shall still bear the litigation expenses imposed in accordance with the provisions of Articles 78 to 84 inclusive.
The provision of the preceding article shall apply mutatis mutandis to the case where the claim of the action must be adjudicated jointly with regard to the intervener and the supported party.

Upon entering a final judgment, the court shall, on its own initiative, decide the responsibility for litigation expenses.
Where a superior court has reversed a lower court's judgment and entered a decision or changed the lower court's judgment, such superior court shall decide the responsibility for total litigation expenses. The same principle shall apply to cases where the lower court to which a case has been remanded or transferred is to enter a final judgment on that case.

A decision on the responsibility for litigation expenses is not reviewable in the absence of an appeal from the principal decision in issue.

In cases of meritless litigation expenses incurred by the court clerk, the executive officer, the statutory agent, or the advocate, intentionally or through gross negligence, the court may by a ruling on a motion or its own initiative, order such court officer, statutory agent or advocate to bear the litigation expenses incurred.
Where the party who was permitted to conduct acts of litigation pro tempore in accordance with the provisions of Article 49 or the first paragraph of Article 75 failed to correct the remediable defect, the court may rule by an order on its own initiative that such party will bear the litigation expenses incurred by his/her acts of litigation.
An interlocutory appeal may be taken from a ruling made in accordance with the provision of either of the two preceding paragraphs.

Where an action is concluded without a decision, the court shall decide on the responsibility for litigation expenses by ruling on a motion.
The motion referred to in the preceding paragraph shall be made within three months after knowing or being notified of the conclusion of the litigation.
The provisions of Articles 81, 82, 91, and 93 shall apply mutatis mutandis to the situation in the first paragraph.

Where the decision does not fix the amount of litigation expenses on the responsibility for litigation expenses, the court of first instance shall, on motion, fix the amount by a ruling after the conclusion of the action.
A motion for fixing the amount of litigation expenses shall be filed with a statement of fees, a written copy or photocopy copy of such statement to be served upon the opposing party, and explanatory evidence of the stated fees.
The amount of litigation expenses payable based on the amount fixed in accordance with the provision of the first paragraph or any other decisions shall be the amount fixed plus interest accrued at the statutory interest rate from the day after the date of the final and binding decision.

Where litigation expenses are to be borne by both parties proportionately, the court shall order the opposing party to present a statement of fees, a written copy or photocopy copy of such statement to be served upon the movant, and explanatory evidence of the stated fees within a designated period of time before entering the decision.
When the opposing party has failed to observe the designated period of time provided in the preceding paragraph, the court solely may decide the stated fees presented by the movant. Notwithstanding, the opposing party may move the court to fix the payable amount of litigation expenses at a later date.

Where the litigation expenses are to be borne by both parties in a certain proportion, except in the case provided in the second paragraph of the preceding article, the court, when fixing the amount of litigation expenses payable by each party, shall adjudicate the amount of the balance payable by one party to the other party as a result of an offset.

The court may order the court clerk to compute litigation expenses.

The presiding judge may order a party to advance within a designated period of time the fees necessary for conducting an act of litigation. When the party fails to advance the fees, the court may elect not to conduct such act. Notwithstanding, absent such advance payment of fees, where the proceedings will be prevented from continuing and the opposing party has refused to disburse such fees after being notified to do so within a designated period of time, the proceeding shall be deemed stayed by consent.
In cases covered by the proviso of the preceding paragraph, the proceedings shall resume within four months of receipt of the advance payment or disbursement of the fees from the party. If neither party advances or disburses the fees by the expiration of the said four months, the action or appeal shall be deemed dismissed voluntarily.

The provisions of this section shall apply mutatis mutandis to cases where the court, by ruling, concludes the case or to issues irrelevant to it.
If there is no counterparty in the matter of motions or statements, unless otherwise provided, the litigation costs shall be borne by the movant or declarant.

Where a prosecutor is a party and bears litigation expenses in accordance with the provisions of this Section, such litigation expenses shall be disbursed by the national treasury.

Where a plaintiff has no domicile, office, or place of business in the R.O.C., the court shall, by a ruling on motion by the defendant, order the plaintiff to provide a security for the litigation expenses. The court shall do the same when such security is found to be inadequate or not correctly provided during the process of the proceedings.
The provision of the preceding paragraph is not applicable in the case where either the portion of the plaintiff's claim is not disputed by defendant or the plaintiff's assets in the R.O.C. are sufficient to compensate the litigation expenses.

A defendant who has proceeded orally on the merits may not move the court to order the plaintiff to provide a security except in the case where the cause of action requiring the provision of a security becomes known after proceeding on the merits.

Where a defendant has moved the court to order a plaintiff to provide a security, the defendant may refuse to present argument on the merits either before the motion is dismissed or the plaintiff has provided the security as ordered.

The court, in ordering a plaintiff to provide a security, shall specify in its ruling the amount of security to be provided and the period of time within which such security shall be provided.
The requisite security amount shall be determined based on the total amount of fees that a defendant is to pay through all court instances.

An interlocutory appeal may be taken from a ruling made on a motion for provision of security.

Except in cases where the security has been provided before such ruling is made, when a plaintiff fails to provide the security within the period of time designated in the ruling, the court shall, by a ruling, dismiss the action.

Unless agreed upon by the parties, the security shall be lodged in cash or in the form of comparable negotiable securities acceptable to the court.
The security provided in the preceding paragraph may be provided in the form of a promissory note issued by an insurer or a bank authorized to provide surety services.
Where the plaintiff is unable to provide the required security in accordance with the provisions of the two preceding paragraphs, instead, the court may allow the provision of a promissory note issued by a person who owns assets within the jurisdictional boundaries of the court.

A defendant will have the same rights in the lodged security provided in the preceding article as those held by a pledgee of the same.
Where the plaintiff fails to perform the obligation, the issuer of the promissory note provided in the preceding article will be required to perform the obligation up to the promised amount. In such case, the court may, on motion by the defendant, forthwith start the proceeding of compulsory execution against the issuer.

The court shall rule on a motion by the provider of the security to order the return of the lodgment or the promissory note in the following circumstances:
1.The cause requiring the provision of a security has terminated:
2.The security provider proves that the beneficiary of the security has consented to the return;
3.The security provider proves that he/she has, after the conclusion of the action, requested an answer from the beneficiary of the security to exercise its rights within a given period of twenty days or more, and the beneficiary has failed to do so; or the court has, after the action is concluded, served a notice to the beneficiary of the security to exercise its rights within a designated period of time and produce to the court the evidence of its exercise of rights thereafter, and the beneficiary has failed to produce such evidence.
An interlocutory appeal may be taken from a ruling on the motion provided in the preceding paragraph; the execution shall be stayed pending such appeal.

The lodgment or promissory note provided as security may be changed by an agreement of the parties or the court may rule, on motion by the security provider, to allow such a change.
An interlocutory appeal may be taken from a ruling on the motion provided in the preceding paragraph; the execution shall be stayed pending such appeal.

The provisions of the first and second paragraphs of Article 102 and Article 103 to the preceding article inclusive, shall apply mutatis mutandis to other securities duly provided for purposes of litigation pursuant to applicable laws. The provisions of Article 98, the first paragraph of Article 99, Articles 100 and 101 shall also apply mutatis mutandis to the case where a security is required for initiating an action.

Except in cases where there is manifestly no prospect for a party to prevail in the action, where a party lacks the financial means to pay the litigation expenses, the court shall, by ruling on a motion, grant litigation aid.
The court, in determining whether a party lacks financial means, shall take into consideration the basic living expenses of the party and his/her families living together.

Litigation aid will be granted to a foreign national on the condition that an R.O.C. national may receive the same aid in such foreign national's country in accordance with a treaty, agreement, or the laws or customs of such country.

A motion for litigation aid shall be filed with the court in which the action is pending. When the motion is made before the action is initiated, the movant shall state the relief to be sought and the transaction or occurrence giving rise to the action.
A preliminary showing shall be made on the fact of lack of financial means to pay litigation expenses.
In place of the preliminary showing provided in the preceding paragraph, a promissory note may be provided by a person who owns assets within the jurisdictional boundaries of the court. Such promissory note must bear an expressed covenant that the issuer will disburse the litigation expenses when the movant is ordered to bear the litigation expenses.

Before a ruling denying a motion for litigation aid becomes final and binding, the court of first instance must not dismiss the action by reason of the plaintiff's failure to pay the court costs.

A grant of litigation aid has the following effects before the action is concluded:
1. Temporary exemption from paying the court costs and other litigation expenses which are to be advanced;
2. Exemption from providing a security for the litigation expenses;
3. Temporary exemption from paying the attorney's fees when the presiding judge, pursuant to the applicable laws, appoints an attorney to advocate the case for the party.
The national treasury shall disburse the litigation expenses for which the movant is temporarily exempted from paying in accordance with the provision of the first subparagraph.

The effect of a grant of litigation aid shall extend to the proceedings of a provisional attachment, provisional injunction, appeal from a judgment, and appeal from a ruling.

The effect of a grant of litigation aid shall terminate upon the death of the aided party.

Where a party who has the means to pay litigation expenses has been granted litigation aid or subsequently becomes able to pay the litigation expenses, the court shall, by a ruling, revoke the grant of litigation aid and order such party to pay in full the costs and fees which have been temporarily exempted.
The court where the record is maintained shall issue the ruling provided in the preceding paragraph.

Where litigation aid is granted, the court of first instance to which the action was initiated shall, on its own initiative after the final judgment becomes binding or after the action is concluded without a decision, rule on the adjudication of the amount of the litigation expenses and tax the same against the party who should bear such costs. The litigation expenses which the aided party has been exempted from paying and which should be borne by such party may be reimbursed through a compulsory execution against the issuer of a promissory note.
Compensation of the attorney appointed to advocate the case for the aided party will be disbursed by the national treasury when collection of such compensation proves ineffective.

In the case of the first paragraph of the preceding article, where the aided person is a child or minor and the burden of litigation expenses could result in significant impact on livelihood, the aided person may move the court to reduce or exempt the litigation expenses with a ruling, provided that the court does not considers reduction or exemption to be manifestly inappropriate.
The motion in the preceding paragraph shall be made within three months from the date when the ruling pursuant to the first paragraph of the preceding article becomes final and binding.

An appeal may be taken from a ruling made under this Section.