Presidential and Vice Presidential Oath Act Article 5

The President and Vice President shall stand at attention and face to the national flag and the picture of Dr. Sun Yat-sen, raise the right hand up with an open palm, fingers together, and palm facing forward, and read the oath while taking the oath.
中文原文 總統副總統宣誓條例第5條
總統、副總統宣誓時,肅立向國旗及國父遺像,舉右手向上伸直,手掌放開,五指併攏,掌心向前,宣讀誓詞。

English translation for reference only; the Chinese text prevails. Not legal advice.