If an electronic record and an electronic signature satisfy requirements of this Act and are functionally equivalent to a physical document and signature, their legal effect may not be denied only for the reason of their electronic form.

The requirement for the use of a document and a signature is satisfied by using an electronic record and an electronic signature.
Where a law or regulation requires that information be provided in writing, if the content of the information can be presented in its integrity and remains accessible for subsequent reference, the requirement is satisfied by providing an electronic record.
Where a law or regulation requires a signature or seal, the requirement is satisfied by using an electronic signature.
If the use of a document or a signature under the preceding three paragraphs involves another party, unless the counterparty has agreed to the use of electronic form, counterparty shall be provided with the opportunity of objection thereto within a reasonable period and in a reasonable manner, and counterparty shall be informed that if no object is raised, it shall be presumed to have agreed to the use of electronic form.
The above said counterparty may indicate the discontinuance of the use of electronic form at any time; provided, however, the effect of legal acts conducted in electronic form before its indication of discontinuance shall not be affected.

Where a digital signature employed in an electronic record satisfies the following requirements, it shall be presumed as the signature or seal affixed in person:
(1) it shall be supported by a certificate issued by a certification authority which have been approved by the competent authority in accordance with Article 12 or Article 15; and
(2) the certificate has not exceeded its validity period and its limitation of use.

Where a law or regulation requires a document to be presented in its original form or exemplification, the requirement is satisfied by providing an electronic record, and that the content of the document can be presented in its integrity and remains accessible for subsequent reference. The preceding rule shall not apply in the situation where verification of handwriting, seals, or other methods for authenticating the integrity of a document is required, or where a law or regulation provides otherwise.
The requirement for the content of a document to be presented in its integrity in accordance with the first paragraph does not apply to the additional information arising in the course of sending, receiving, storing, and displaying in the electronic form.

Where a law or regulation requires a document to be retained, if the content of the document can be presented in its integrity and remains accessible for subsequent reference, the requirement is satisfied by retaining an electronic record.
The electronic record under the preceding paragraph may be retained together with its dispatch place, receiving place, internet protocol address, record of signing process, date, time, and other information or data sufficient to verify or authenticate contents of the electronic record.

The time of dispatch of an electronic record occurs when it enters the information system outside the control of the originator, unless otherwise agreed by the parties or otherwise announced by a government agency, in each case, such agreement or announcement shall be followed.
Unless otherwise agreed between the parties or announced by government agencies, the time of receipt of an electronic record is determined as follows:
(1) if the addressee has designated an information system for the purpose of receiving electronic records, receipt occurs at the time when the electronic record enters the designated information system; or if the electronic record is sent to an information system that is not the designated information system, at the time when the electronic record is retrieved by the addressee.
(2) if the addressee has not designated an information system, receipt occurs at the time when the electronic record enters an information system of the addressee.

The dispatch place of the electronic record shall be the place where the originator has its place of business, and the receiving place of the same shall be the place where the addressee has its place of business, unless otherwise agreed by the parties or otherwise announced by a government agency, in each case, such agreement or announcement shall be followed.
If the originator or the addressee has more than two places of business, the place of dispatch or receipt is the place that has the closest relationship to the underlying transaction or communication, or where there is no underlying transaction or communication, the principal place of business.
If the originator or addressee does not have a place of business, the domicile shall be deemed to be the place of dispatch or receipt.

The application of paragraphs 1 to 3 of Article 5 and Paragraph 1 of Article 8 may be exempted by law.
A government agency may otherwise announce the application technology and procedure in Article 5 and Article 8. Such announcement shall be fair and reasonable, and shall not provide preferential treatment without proper justifications.