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Except as otherwise provided, no admission may be withdrawn unless the party making such admission either proves that such admission is contrary to the truth or the opposing party agrees to such withdrawal.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.