Electronic Signatures Act Article 4
If an electronic record and an electronic signature satisfy requirements of this Act and are functionally equivalent to a physical document and signature, their legal effect may not be denied only for the reason of their electronic form.
中文原文 電子簽章法第4條
電子文件及電子簽章，符合本法規定者，在功能上等同於實體文件及簽章，不得僅因其電子形式而否認其法律效力。