Presidential and Vice Presidential Election and Recall Act Article 47
Advertisements for election campaigns or recall campaigns that are published in newspapers, magazines, or on the internet, are broadcast on television, or are disseminated through other forms of media shall specify who has broadcast or published the advertisement, who has paid for it, and any other relevant information.The Central Election Commission shall determine what must be specified, the content, the format, and other matters that must be observed for election campaign and recall campaign advertisements detailed in the preceding paragraph.
中文原文 總統副總統選舉罷免法（新840809制定）第47條
報紙、雜誌、廣播電視、網際網路或其他媒體所刊登或播送之競選或罷免廣告，應於該廣告中載明或敘明刊播者、出資者及其他相關資訊。
前項競選或罷免廣告應載明或敘明之事項、內容、格式及其他應遵行事項之辦法，由中央選舉委員會定之。
前項競選或罷免廣告應載明或敘明之事項、內容、格式及其他應遵行事項之辦法，由中央選舉委員會定之。