A party bears the burden of proof with regard to the facts which he/she alleges in his/her favor, except either where the law provides otherwise or where the circumstances render it manifestly unfair.

A fact need not be proved if it is generally known or known to the court in the course of performing its function.
Any fact provided in the preceding paragraph may be taken into consider-ation by the court even if it is not alleged by either party. Notwithstanding, the parties shall be accorded an opportunity to present their argument regarding such facts before the decision is rendered.

A fact need not be proved if it is alleged by a party and admitted by the opposing party in the preparatory pleadings, in the oral-argument sessions, or before the commissioned judge or the assigned judge.
Where a party makes an addition to or limitation on his/her admission, the court shall, taking all circumstances into consideration, determine whether an admission has been made.
Except as otherwise provided, no admission may be withdrawn unless the party making such admission either proves that such admission is contrary to the truth or the opposing party agrees to such withdrawal.

A fact shall be deemed admitted where a party does not dispute a fact alleged by the opposing party in oral argument, except where a party has already made other statements which may be considered to dispute such fact.
Where a party states that he/she has no knowledge or memory with regard to a fact alleged by the opposing party, the court shall, taking all circumstances into consideration, determine whether such statement constitutes an admission.
The first paragraph shall apply mutatis mutandis to cases where a party who has been timely and legally notified of a fact alleged by the opposing party neither appears in the oral-argument sessions nor submits a preparatory pleading to dispute such fact, except where the party failing to appear is notified by constructive notice.

A fact presumed de jure need not be proved absent proof to the contrary.

The court may presume the truth of a disputed fact by drawing inferences from the facts already established.

Where a party intentionally destroys or hides a piece of evidence, or makes it difficult to use, for the purpose of obstructing the use of such evidence by the opposing party, the court may, in its discretion, take as the truth the opposing party's allegation with regard to such evidence or the disputed fact to be proved by such evidence.
In the case provided in the preceding paragraph, the parties shall be accorded an opportunity to present their arguments.

A party has the burden of proof with regard to customs, local ordinances, and foreign laws which are unknown to the court. Notwithstanding, the court may investigate on its own initiative.

To make a preliminary showing of a factual allegation, all kinds of evidence may be used to establish the truth of such allegation to the belief of the court, except for the kind of evidence which cannot be submitted immediately.

A disputed fact to be proved by evidence shall be specified when such evidence is introduced.
Evidence may also be introduced before the oral-argument sessions.

The court shall accept evidence introduced by the parties, except for evidence which is considered by the court to be unnecessary.

In the case of any obstacle that makes it impossible to designate the time in advance for taking evidence, the court may, on motion, designate a period of time within which the evidence shall be taken. Notwithstanding, the evidence shall still be taken after such period expires insofar as the litigation will not be delayed as a result.

When the court cannot obtain conviction from the evidence introduced by the parties, the court may take evidence on its own initiative if such is necessary for finding the truth.
In taking evidence in accordance with the provision of the preceding paragraph, the parties shall be accorded an opportunity to be heard.

The court may request an agency, a school, a chamber of commerce, an exchange or any other organization to conduct a necessary investigation; the requested organization is under a duty to conduct such investigation.
Where the court considers it appropriate, it may also request a foreign agency or organization to conduct a necessary investigation.

Where the court considers it appropriate, it may request another court to appoint a judge to take evidence.

In requesting the judge of another court to take evidence, the presiding judge shall notify the parties that they may designate a place for service of process at the place where the requested court is located or retain an advocate who domiciles/resides at such place and notify the requested court of such fact.

If the requested court knows that the evidence should be taken by another court, it may request such court to take such evidence on its behalf.
In the case provided in the preceding paragraph, the requested court shall notify such fact to both the court in which the action is pending and the parties.

Either the court in which the action is pending, the commissioned judge, or the assigned judge may, if necessary, take evidence outside the jurisdictional boundaries of the court.

Where the court in which the action is pending takes evidence prior to the oral-argument sessions, or the evidence is taken by the commissioned judge or the assigned judge, the court clerk shall make a transcript of such evidence-taking.
The provisions of Articles 212, 213, 213-1, and Articles 215 to 219 inclusive shall apply mutatis mutandis to the transcript provided in the preceding paragraph.
The transcript of the evidence-taking conducted by the commissioned judge shall be forwarded to the court in which the action is pending.

Where the evidence is to be taken in a foreign country, the evidence-taking shall be entrusted to be conducted by the competent jurisdictional authorities of such country or the relevant R.O.C. ambassador/minister envoy/consul or other institution or organization in that country authorized to do so.
The evidence-taking conducted by a foreign authority shall take effect insofar as it is not contrary to the laws of the R.O.C. irrespective of the contravention, if any, with the laws of the country of such foreign authority.

Evidence may be taken irrespective of the absence of either party or both parties.

The court shall, before taking evidence, clarify to the parties the issues involved in the action.
The court shall examine the witnesses and the parties in person in a consecutive manner.

The parties shall be directed to present argument on the outcome of evidence-taking.
Where the evidence is taken outside the court in which the action is pending, the parties shall state the outcome of such evidence-taking in the oral-argument sessions. Notwithstanding, the presiding judge may order the court clerk to read aloud the evidence-taking transcript or other documents instead.

The identity of a witness and the matters to be examined shall be specified when such witness is introduced.
Where there are two or more witnesses, they shall be introduced jointly.

To summon a witness, the summons shall indicate the following matters:
1.The identity of the witness and the parties;
2.The hour/date when the witness shall appear and the place where he/she shall appear;
3.The sanctions to be imposed on the witness if he/she fails to appear;
4.The rights of the witness to claim daily fees and travel expenses; and
5.The court.
If the presiding judge considers that the witness cannot testify without preparation, the summons shall indicate the gist of the matters to be examined.

Where a solider is summoned as a witness, the presiding judge shall at the same time notify his/her superior officer concerned to order such solider to appear.
Where the solider summoned cannot appear, the superior officer concerned shall notify the court of the reasons.

Where an incarcerated person is summoned as a witness, the presiding judge shall at the same time notify the officer of the prison or place of detention concerned to escort such person or to assign staff to escort such person to appear.
The second paragraph of the preceding article shall apply mutatis mutandis to the case provided in the preceding paragraph.

Except as otherwise provided by the laws, every person is under a general duty to testify in an action between others.

Where a witness who has been legally summoned fails to appear without giving a justifiable reason, the court may by a ruling impose a fine not exceeding NTD 30,000.
Where a witness who has been fined in accordance with the provision of the preceding paragraph, and if summoned again still fails to appear, he/she may be again be fined not exceeding NTD 60,000 and may also be apprehended to appear.
The provisions of the Code of Criminal Procedure pertaining to the apprehension of a defendant shall apply mutatis mutandis to the apprehension of a witness. Where the witness is a solider, the apprehension shall be executed by the superior officer concerned requested to do so by a warrant.
An interlocutory appeal may be taken from a ruling imposing a fine upon a witness; the execution of such ruling shall be stayed pending such appeal.

Where the witness is the President of the country, the examination shall be conducted at the place of his/her location.

Where a witness cannot appear, or there exist other circumstances which make it necessary not to appear, the witness may be examined at the place of his/her location. The court may order both parties to make statements and record such statements in a pleading in conjunction with the witness before a notary where either a witness makes statements by referencing documents or materials, or the court considers it appropriate when taking into consideration the nature of the case and the situation of the witness.
A witness may, by consent of the parties, also make statements by pleadings outside the court.
If a statement is made in accordance with the provisions of the two preceding paragraphs, and if the court considers it necessary for the witness to explain his/her statements in the pleading, or if a party moves for conducting a necessary examination of the witness, the court may still summon the witness to appear to testify in person.
The court may examine a witness directly between the location of a witness and the court by using any available technological audio/visual device if the court considers it appropriate to do so.
When a witness makes statements by a pleading, he/she shall still sign the written oath, annex it to the pleading, have the same notarized by a notary and submit it to the court. Where the witness is examined via a technological device, he/she shall still sign a written oath before or after such examination
A witness may transmit the documents provided in the second paragraph, the third paragraph, and the preceding paragraph to the court via telefax or other technological devices, and documents so transmitted shall operate the same as those submitted in writing.
The Judicial Yuan shall prescribe regulations governing the examination of witnesses provided in the fifth paragraph, the written oath provided in the sixth paragraph, and the transmission of documents provided in the preceding paragraph.

Where a witness is or was a public officer and is to be examined with regard to the matter which he/she is obliged to keep confidential by virtue of his/her duties, he/she shall be examined with the permission of his/her supervising officer.
The permission provided in the preceding paragraph may not be withheld except where a preliminary showing has been made that such examination will encumber national interests.

A witness may refuse to testify in case of any of the following:
1. Where the witness is the spouse, former spouse, or the betrothed, or the witness is or was a relative by blood within the fourth degree or a relative by marriage within the third degree to a party;
2. Where the testimony of the witness will result in a direct property loss to himself/herself or anyone who has such relationship with him/her as provided in the preceding subparagraph;
3. Where the testimony of the witness will sufficiently expose to criminal prosecution or embarrassment such witness or anyone who has such relationship with him/her as provided in the first subparagraph or a person who relates to him/her by guardianship;
4. Where the witness is to be examined with regard to a matter which he/she is obliged to keep confidential in the course of performing his/her official duties or conducting business;
5. Where the witness cannot testify without divulging his/her technical or professional secrets.
Where the witness may be permitted to refuse to testify, the presiding judge shall so inform such witness before the examination or at the time when such case as provided in the preceding paragraph, if any, is known to the presiding judge.

A witness may not refuse to testify on any of the following matters despite the existence of the situation provided in the first or the second subparagraph of the first paragraph of the preceding article:
1. The birth, death, marriage, or other matters relating to the identification of a person who cohabits or used to cohabit with the witness;
2. Property matters arising from a family relationship;
3. The existence and content of a juridical act known to him/her in the capacity of a witness; or
4. An act relating to the legal relation in dispute, which he/she conducted in the capacity of the predecessor in right or as an agent of a party.
Despite the existence of the circumstance provided in the fourth subparagraph of the first paragraph of the preceding article, a witness may not refuse to testify if he/she is relieved from the confidentiality obligation.

Where a witness refuses to testify, he/she shall specify the reason and the facts giving rise to such refusal and make a preliminary showing thereof. Notwithstanding, the court may, in its discretion, order the witness to submit a written oath in lieu of making a preliminary showing.
A witness need not appear in the session if the witness has expressed his/her refusal to testify prior to the session designated for examination.
In the case provided in the preceding paragraph, the court clerk shall notify the parties of the fact of the witness's refusal to testify.

The court in which the action is pending shall, after questioning the party who appears, rule on whether the witness's refusal to testify is justifiable.
An interlocutory appeal may be taken from the ruling provided in the preceding paragraph; the execution of the ruling shall be stayed pending such appeal.

Where a witness refuses to testify without specifying the reason and the facts giving rise to his/her refusal, or continues to refuse to testify after the ruling denying his/her refusal has become final and binding, the court may by a ruling impose upon him/her a fine not exceeding NTD 30,000.
An interlocutory appeal may be taken from the ruling provided in the preceding paragraph; the execution of the ruling shall be stayed pending such appeal.

The presiding judge shall order each witness to sign a written oath prior to examination. Notwithstanding, where it cannot be ascertained in advance that a witness will need to sign a written oath, such proceeding shall be conducted after examination.
Before the witness signs the written oath, the presiding judge shall inform the witness of his/her obligation to sign a written oath and of the penalty of perjury.
The provisions of the two preceding paragraphs do not apply to the case where a witness makes statements by pleadings.

The witness shall indicate in his/her written oath signed before examination that he/she will tell the truth; where the witness signs the written oath after examination, he/she shall indicate that he/she has told the truth; in both of the previous cases, the witness shall indicate in the signed written oath that he/she has not in any way hidden the truth, qualified his/her answer without noting it, added any misleading statement, or diminished the truth, and that he/she is willing to be punished for perjury for any false statement given.
The witness shall read aloud the written oath; if he/she is unable to do so, the court clerk shall read it for him/her and explain the meaning.
The written oath must be signed by the witness; if he/she is unable to do so, the court clerk shall write his/her full name for him/her, make a note of such fact, and have the witness impress his/her seal or fingerprint.

Where a witness makes statements by pleadings, the witness shall indicate in his/her signed written oath that he/she has told the truth and has not in any way hidden the truth, qualified his/her answer without noting it, added any misleading statement, or diminished the truth and that he/she is willing to be punished for perjury for any false statement given.

Where a witness is under the age of sixteen or is mentally disabled to understand the meaning and the effect of a written oath, he/she shall not be ordered to sign a written oath.
The court may exempt a witness from signing a written oath if the witness is one of the following:
1.A person who may refuse to testify in accordance with the provisions of the first to the third subparagraphs inclusive of the first paragraph of Article 307, but does not do so;
2.An employee or cohabitant of a party;
3.A person who has direct interests in the outcome of the action.

The provisions of Article 311 shall apply mutatis mutandis to cases where a witness refuses to sign a written oath.

Witnesses shall be examined separately. Notwithstanding, where the presiding judge considers it necessary, he/she may order a witness to be confronted by another witness or a party.
A witness, without the permission of the presiding judge, may not leave the courthouse or other place of examination before the conclusion of the session.

In examining a witness, the presiding judge shall first question his/her full name, age, occupation and domicile/residence; if necessary, the presiding judge shall also question the relationship between the witness and the parties and other matters with regard to the credibility of the witness.

The presiding judge shall order a witness to state fully and consecutively the matter questioned.
A witness may not read aloud documents or make reference to his/her notes in lieu of making oral statements, except in the case where the presiding judge has permitted him/her to do so.

In order to make a witness state clearly and fully, or to clarify the reasons why a witness learned of the facts, the presiding judge may conduct any necessary examination.
The associate judge, after informing the presiding judge, may examine a witness.

A party may move the presiding judge to conduct a necessary examination of a witness or, after informing the presiding judge, conduct such examination himself/herself.
The examination provided in the preceding paragraph may be directed to matters concerning the witness's credibility.
In the examination provided in the two preceding paragraphs, the presiding judge may, on motion or its own initiative, limit or prohibit questions which are irrelevant to the disputed facts, repetitious, leading, insulting, or involving other inappropriate circumstances.
The court shall rule on an objection raised with regard to the limitation placed on or prohibition of the examination.

The court may order a party to vacate the courtroom during a witness?testimony when it determines that a witness cannot make statements freely in front of a party. Notwithstanding, after the witness finishes his/her statements, the presiding judge shall call back the party and inform him/her of the nature of the statements.
Where the court determines that a witness cannot make statements freely in front of a specific person attending the session, it may order that person to vacate the courtroom when the witness makes statements.

In examining a witness, the commissioned judge or the assigned judge has the same authority as the court and the presiding judge.

A witness may claim the prescribed daily fees and travel expenses, except for those who are apprehended to appear, or refuse to sign a written oath or testify without giving a justifiable reason.
The claim provided in the preceding paragraph shall be made within ten days from the day following the completion of the examination of the witness.
An interlocutory appeal may be taken from a ruling on the claim provided in the first paragraph.
A witness's necessary travel expenses may be paid in advance upon request.

Except as otherwise provided in this Item, the provisions regarding examination of witnesses shall apply mutatis mutandis to expert testimony.

The matter for which expert testimony is sought shall be specified in the motion for taking expert testimony.

An expert witness shall be appointed by the court in which the action is pending and the number of expert witnesses shall also be determined by the court.
Before appointing an expert witness, the court may accord the parties an opportunity to be heard; where the parties have agreed on the designation of an expert witness, the court shall appoint such expert witness as agreed-upon by the parties, except where the court considers that such expert witness is manifestly inappropriate.
The court may replace an appointed expert witness.

The provision of the preceding article shall apply mutatis mutandis to the taking of expert testimony conducted by a commissioned judge or assigned judge who has authority to take evidence, except where the court in which the action is pending has appointed an expert witness.

The person who has special knowledge or experience needed for giving expert testimony or who has been commissioned by a government agency to perform the function of giving expert opinion is under a duty to give expert testimony in an action between others.

No expert witness may be apprehended.

Any person who falls within one of the cases provided in the first to the fifth subparagraphs inclusive of Article 32 cannot act as an expert witness, except where no other appropriate person may be appointed or such person has been designated by the parties by agreement.
Where an expert witness refuses to give expert testimony for whatever reason other than those provided in the first paragraph of Article 307, the court may relieve him/her from the duty to act as an expert witness if the court considers the reason given to be justifiable.

A party may move for the rejection of an expert witness on the same grounds as for moving for the disqualification of a judge; however, the fact that an expert witness has acted as a witness or expert witness in the same action is not an appropriate reason.
Except in the case provided in the first paragraph of the preceding article, no party may move for the rejection of an expert witness after such expert witness has made statements or presented his/her written expert testimony with regard to the matter for which expert testimony is sought, unless the reason for rejection occurs or becomes known thereafter.

A motion to reject an expert witness shall specify the supporting reasons to the court or the judge who appoints such expert witness.
A preliminary showing shall be made with regard to the reasons provided in the preceding paragraph and the facts provided in the proviso of the second paragraph of the preceding article.

An interlocutory appeal may be taken from a ruling denying the motion for rejection of an expert witness; a ruling granting such motion is not reviewable.

Before giving expert testimony, an expert witness shall sign a written oath indicating that he/she will give just and truthful expert testimony and is willing to be punished for perjury if he/she gives any false statement.

The court in which the action is pending, the commissioned judge, or the assigned judge may order an expert witness to state his/her opinion by presenting written expert testimony.
In the case provided in the preceding paragraph, the written oath signed in accordance with the provision of the preceding article may be submitted along with the written expert testimony.
Where the written expert testimony needs to be explained, the expert witness may be ordered to appear to provide an explanation.

Where there are multiple expert witnesses, they may be ordered to state their opinions jointly or separately.

Where the material needed for giving expert testimony is held by the court, the expert witness shall be informed that he/she may use such material. If necessary, the court may, on motion or its own initiative, order a witness or a party to provide material needed by the expert witness for preparing expert testimony.
For the purpose of giving expert testimony, an expert witness may move to subpoena tangible evidence or to examine a witness or a party and may, with the court's permission, examine a witness or a party himself/herself; a party may also be heard on such matters.

An expert witness may claim reasonable compensation in addition to the prescribed daily fees and travel expenses.
Upon the request of the expert witness, the expenses needed for giving expert testimony may be paid in advance.

The provisions regarding the examination of witnesses shall apply to the examination of persons who have past factual knowledge by reason of special knowledge.

Where the court considers it necessary, the court may request any agency, organization, or a foreign agency or organization to give expert testimony or to review the expert testimony given. Where an explanation is needed, such explanation shall be provided by the person appointed by such agency or organization.
Except for Articles 334 and 339, the provisions of this Item regarding expert witness testimony shall apply mutatis mutandis to the situations provided in the preceding paragraph.

A document must be produced when it is identified to be introduced as documentary evidence.

Where the document identified to be introduced as documentary evidence is in the opposing party's possession, a party shall move the court to order the opposing party to produce such document.
The motion provided in the preceding paragraph shall specify the following matters:
1. The identification of document requested to be produced;
2. The disputed fact to be proved by such document;
3. The content of such document;
4. The fact that such document is in the opposing party's possession; and
5. The reason why the opposing party has a duty to produce such document.
Where there exists manifest difficulty in specifying the matters provided in the first and the third subparagraphs of the preceding paragraph, the court may order the opposing party to provide necessary assistance.

Where the court considers that the disputed fact is material and that the motion is just, it shall order the opposing party to produce the document by a ruling.

A party has the duty to produce the following documents:
1. Documents to which such party has made reference in the course of the litigation proceeding;
2. Documents which the opposing party may require the delivery or an inspection thereof pursuant to the applicable laws;
3. Documents which are created in the interests of the opposing party;
4. Commercial accounting books;
5. Documents which are created regarding matters relating to the action.
Where the content of a document provided in the fifth subparagraph of the preceding paragraph involves the privacy or business secret of a party or a third person and the resulting disclosure may result in material harm to such party or third person, the party may refuse to produce such document. Notwithstanding, in order to determine whether the party has a justifiable reason to refuse the production of the document, the court, if necessary, may order the party to produce the document and examine it in private.

Where a party disobeys an order to produce documents without giving a justifiable reason, the court may, in its discretion, take as the truth the opposing party's allegation with regard to such document or the fact to be proved by such document.
In the case provided in the preceding paragraph, the parties shall be accorded an opportunity to present their arguments.

Where a document identified to be introduced as documentary evidence is in a third person's possession, a party may move the court either to order such third person to produce such document or to designate a period of time within which the party who intends to introduce it as evidence shall produce such document.
The provisions of the second paragraph and the third paragraph of Article 342 shall apply mutatis mutandis to the motion provided in the preceding paragraph.
A preliminary showing shall be made with regard to the fact that the document is in a third person's possession and the reason why the third person has the duty to produce such document.

Where the court considers that the disputed fact is material and that the motion is just, it may order, by a ruling, the third person to produce the document or to designate a period of time within which the party who intends to introduce it as evidence shall produce such document.
Before making the ruling provided in the preceding paragraph, the court shall accord the third person an opportunity to be heard.

With regard to a third person's duty to produce documents, the provisions of Articles 306 to 310 inclusive, the second to the fifth subparagraphs inclusive of the first paragraph and the second paragraph of Article 344 shall apply mutatis mutandis.

Where a third person disobeys an order to produce documents without giving a justifiable reason, the court may by a ruling impose a fine not exceeding NTD 30,000; where necessary, the court may also by a ruling order compulsory measures to be taken.
The provisions of the Code of Compulsory Execution relating to the execution of a claim for the surrender of objects shall apply mutatis mutandis to the execution of the compulsory measures provided in the preceding paragraph.
An interlocutory appeal may be taken from the ruling provided in the first paragraph; the execution of the ruling imposing a fine shall be stayed pending such appeal.

The court may subpoena a document which is in a government agency's custody or in a public officer's possession irrespective of whether such government agency or public officer has the duty to produce such document.
The provision of Article 306 shall apply mutatis mutandis to the case provided in the preceding paragraph. Notwithstanding, in order to determine whether the agency or officer has a justifiable reason to refuse the production, the court, if necessary, may order such agency or official to produce the document and examine it in private.

A third person may claim its expenses for producing documents, except in the case provided in the first paragraph of Article 349.
The provisions of the second paragraph to the fourth paragraph inclusive of Article 323 shall apply mutatis mutandis to the case provided in the preceding paragraph.

A public document shall be produced in its original copy or in a notarized written copy or photocopy form.
A private document shall be produced in its original copy. Notwithstanding, where only the effect or explanation of such document is disputed, it may be produced in a written copy or photocopy form.
Where the court considers it necessary to serve the document provided in the two preceding paragraphs, it may order the party to provide written copies or photocopies of the document.

The court may order the production of the original copy of a document.
Where the order for production of the original copy is disobeyed or the original copy cannot be produced, the court may determine the evidentiary weight of the written copy or photocopy of the document as produced by free evaluation.

Where the court in which the case is pending makes the commissioned judge or the assigned judge take documentary evidence, it may specify the matters to be indicated in the transcript and the documents to be annexed.

A document, which by formality and tenor may be considered a public document, is presumed to be authentic.
Where there is doubt with regard to the authenticity of a public document, the court may request the government agency or public officer in whose name such document is issued to make a statement.

The court, in its discretion, can determine the authenticity of a foreign public document. Notwithstanding, where the document has been certified by the R.O.C. ambassador/minister envoy/consul or other authorized institution in that country, it shall be presumed to be authentic.

Except in the case where the opposing party does not dispute the authenticity of the document, the party who introduces a private document shall prove its authenticity.

Where a party or his/her agent in bad faith disputes the authenticity of an authentic document, the court may impose a fine not exceeding NTD 30,000 by a ruling.
An interlocutory appeal may be taken from the ruling provided in the preceding paragraph; the execution of such ruling shall be stayed pending such appeal.
If the party or agent provided in the first paragraph admits to the authenticity of the document before the oral argument in the second instance is concluded, the court in which the case is pending may revoke the original ruling in its discretion.

A private document is presumed to be authentic if it is signed by the person in whose name the document is issued or by his/her agent; or is imprinted with the seal or fingerprint of such person or agent; or bears the notarization by the court or a notary.
Where a party states that he/she has no knowledge or memory with regard to whether he/she signed or impressed his/her seal or fingerprint in the document, the court may in its discretion, determine whether such document should be presumed to be authentic.

The authenticity of a document may be proved by comparing the handwriting or the impression of seals.
The court may order the parties or a third person to produce documents which may be used for making the comparison.
The provisions regarding inspection shall apply to any comparison of handwriting or seal impressions.

Where there is no suitable handwriting available for comparison, the court may order the person in whose name the document is issued to write the words designated by the court for purposes of comparison.
Where the person in whose name a document is issued disobeys the order provided in the preceding paragraph without giving a justifiable reason, the provisions of Article 345 or Article 349 shall apply mutatis mutandis.
The words written for purposes of comparison shall be annexed to the transcript; the same applies to other documents which are produced for purposes of comparison and need not be returned.

Where the original copy of a document produced must be returned, a written copy, photocopy, or excerpt copy thereof shall be included in the dossier.
Where the original copy of a document as produced is suspected to be forged or altered, it shall be kept by the court before the conclusion of the action, except where it shall be handed over to other government agencies.

(Repealed.)

The provisions of this Item shall apply mutatis mutandis to non-documentary objects which operate as documents.
Where the content of a document or an object provided in the preceding paragraph is accessible only through technological devices or it is practically difficult to produce its original version, a writing representing its content along with a proof of the content represented as being true to the original will be acceptable.
The court may, if necessary, order an explanation of the document, object, or writing representing the content thereof provided in the two preceding paragraphs.

The object to be inspected and the matter for which the inspection is sought shall be specified in a motion for inspection.

The court in which the action is pending, the commissioned judge, or the assigned judge may order an expert witness to participate in the inspection.

Where necessary, the inspection shall be represented in drawings or pictures which shall be annexed to the transcript; tapes, videotapes, or other relevant objects in connection with the inspection may be annexed to the dossier.

The provisions of Article 341, the first paragraph of Article 342, Articles 343 to 345 inclusive, the first paragraph of Article 346, Articles 347 to 351 inclusive and Article 354 shall apply mutatis mutandis to inspection.

The court may examine the parties on its own initiative when it considers it necessary.
In the case provided in the preceding paragraph, the presiding judge may, either before or after the examination, order the examined party to sign a written oath, and in such case the provisions of the second paragraph of Article 312, Article 313, and the first paragraph of Article 314 shall apply mutatis mutandis.
Where a party refuses to state or sign a written oath without giving a justifiable reason, the court may take such refusal into consideration in finding the truth of the disputed fact.
Where a party has been ordered by the court to appear in person and he/she fails to appear without giving a justifiable reason, he/she shall be deemed to have refused to testify, except in cases where the summons is served by deposit or constructive notice.
The summons ordering a party to appear in person shall indicate the consequences of a failure to appear as provided in the preceding paragraph and a refusal to state or sign a written oath as provided in the third paragraph.
The provisions of the five preceding paragraphs shall apply mutatis mutandis to the statutory agents of the parties.

Where a party, after signing a written oath in accordance with the provision of the preceding article, intentionally makes false statements which will affect the outcome of decision, the court by a ruling may impose a fine not exceeding NTD 30,000.
An interlocutory appeal may be taken from the ruling provided in the preceding paragraph; the execution of such ruling shall be stayed pending such appeal.
Where the party or statutory agent provided in the first paragraph confesses that his/her statements are false before the conclusion of the oral argument in the second instance, the court in which the action is pending may, in its discretion, revoke the original ruling.

The provisions of Article 300, Article 301, Article 304, the first paragraph and the fifth paragraph of Article 305, Article 306, the third to the fifth subparagraphs inclusive of the first paragraph and the second paragraph of Article 307, the second paragraph of Article 308, Article 309, Article 310, the first paragraph of Article 316 and Articles 318 to 322 inclusive shall apply mutatis mutandis to the examination of parties or their statutory agents.

Where it is likely that evidence may be destroyed or its use in court may be difficult, or with the consent of the opposing party, the party may move the court for perpetuation of such evidence; where necessary, the party who has legal interests in ascertaining the status quo of a matter or object may move for expert testimony, inspection or perpetuation of documentary evidence.
The perpetuation of evidence provided in the preceding paragraph shall be governed by the provisions of this Section relating to evidence-taking.

Where the action has been initiated, the motion for perpetuation of evidence shall be made in the court in which the case is pending; where the action has not been initiated, such motion shall be made in the district court at the place either where the person to be examined domiciles/resides or where the tangible evidence is located.
In urgent cases, a motion for perpetuation of evidence may be made, even if the action has been initiated, in the district court provided in the preceding paragraph.

A motion for perpetuation of evidence shall specify the following matters:
1.The identity of the opposing party or the reason if the opposing party cannot be identified;
2.The evidence to be perpetuated;
3.The disputed fact to be proved by such evidence; and
4.The reason why the evidence must be perpetuated.
A preliminary showing shall be made with regard to the reasons provided in the first to the fourth subparagraphs inclusive of the preceding paragraph.

The court where the motion for perpetuation of evidence was filed shall rule on the motion.
A ruling granting the perpetuation of evidence shall specify the evidence and any disputed fact to be proved by such evidence.
An appeal may be taken from a ruling denying the motion for the perpetuation of evidence; a ruling granting the perpetuation of evidence is not reviewable.

Where the court considers it necessary, the court may, on its own initiative, render a ruling to perpetuate evidence pending an action.

The date designated for taking evidence shall be notified to the movant; except in cases of urgency or the existence of circumstances which will obstruct the perpetuation of evidence, the opposing party shall also be notified by being served with the motion pleading or transcript and the ruling prior to the designated date.
Parties who appear on the date provided in the preceding paragraph may be ordered to state their opinions.

Where the opposing party either is unknown or cannot be notified prior to the date designated for taking evidence, the court may appoint a special representative for such party for purposes of protecting his/her rights with regard to the evidence-taking.
The provisions of the third paragraph to the fifth paragraph inclusive of Article 51 shall apply mutatis mutandis to the special representative provided in the preceding paragraph.

The evidence-taking transcript shall be kept by the court which orders the perpetuation of evidence. Notwithstanding, where the action has been initiated in another court, the transcript should be forwarded to such court.

Where a party, in the oral-argument sessions, moves for the reexamination of a witness who has been examined in the perpetuation of evidence proceeding, the court shall examine such witness, except where the court considers it unnecessary.

Except as otherwise provided, the expenses for preserving evidence shall be included in the litigation expenses, and the responsibility for those expenses shall be decided accordingly.

Before an action is initiated, when both parties appear on the date designated for the perpetuation of evidence and reach an agreement with regard to the claim, the facts, the evidence or other matters, then the court shall make a note of such agreement in the transcript.
Where the agreement provided in the preceding paragraph is reached with regard to the claim, the court shall also make a note in the transcript of the agreed legal responsibility and the circumstances under which the dispute arose. Where a party shall tender a specific performance according to the agreement, the transcript may serve as a writ of execution.
Where an agreement has been reached, the authenticated copy of the transcript shall be served upon parties within ten days.
The provisions of Articles 212 to 219 inclusive shall apply mutatis mutandis to the transcript provided in the preceding paragraph.

Where the action is not initiated after a thirty-day period has lapsed from the day following the conclusion of the perpetuation of evidence proceeding, the court may, on motion by an interested person, release the document or object retained for purposes of its perpetuation or take other appropriate measures.
Where the action is not initiated within the period provided in the preceding paragraph, the court may, on motion by an interested person, order the movant to bear the expenses for the proceeding.
An appeal may be taken from the ruling provided in the two preceding paragraphs.