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.