Oath Act Article 5

Oaths shall be taken in the working offices or places designated by the supervising agency in a public manner. Persons taking an oath 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 oaths.
中文原文 宣誓條例第5條
宣誓應於就職任所或上級機關指定之地點公開行之,由宣誓人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.