Electronic Signatures Act Article 10
The dispatch place of the electronic record shall be the place where the originator has its place of business, and the receiving place of the same shall be the place where the addressee has its place of business, unless otherwise agreed by the parties or otherwise announced by a government agency, in each case, such agreement or announcement shall be followed.If the originator or the addressee has more than two places of business, the place of dispatch or receipt is the place that has the closest relationship to the underlying transaction or communication, or where there is no underlying transaction or communication, the principal place of business.If the originator or addressee does not have a place of business, the domicile shall be deemed to be the place of dispatch or receipt.
中文原文 電子簽章法第10條
電子文件以發文者執行業務之地為發文地；收文者執行業務之地為收文地。
但當事人另有約定或行政機關另有公告者，從其約定或公告。
發文者或收文者有二個以上執行業務之地，以與主要交易或通信行為最密切相關之業務地為發文地或收文地；主要交易或通信行為不明者，以執行業務之主要地為發文地或收文地。
發文者或收文者未有執行業務地者，以其住所為發文地或收文地。
但當事人另有約定或行政機關另有公告者，從其約定或公告。
發文者或收文者有二個以上執行業務之地，以與主要交易或通信行為最密切相關之業務地為發文地或收文地；主要交易或通信行為不明者，以執行業務之主要地為發文地或收文地。
發文者或收文者未有執行業務地者，以其住所為發文地或收文地。