Regulations Governing Electronic Taxation Matters Article 2
The term “Computer Records” refers to the records for computer processing made through the use of electronic, magnetic, or other means which cannot be discerned directly by human perception.The term “Electronic Transmission” refers to the transmission of information through the Internet via computers or other connected facilities.
中文原文 電子稅務實施辦法第2條
本法稱「電磁紀錄」，指以電子、磁性或其他無法以人之知覺直接認識之方式所製成之紀錄，而供電腦處理之用者。
本法稱「電子傳輸」，指以電腦或其他連線設備，透過網路傳遞訊息。
本法稱「電子傳輸」，指以電腦或其他連線設備，透過網路傳遞訊息。