Electronic Signatures Act Article 7

Where a law or regulation requires a document to be presented in its original form or exemplification, the requirement is satisfied by providing an electronic record, and that the content of the document can be presented in its integrity and remains accessible for subsequent reference. The preceding rule shall not apply in the situation where verification of handwriting, seals, or other methods for authenticating the integrity of a document is required, or where a law or regulation provides otherwise.The requirement for the content of a document to be presented in its integrity in accordance with the first paragraph does not apply to the additional information arising in the course of sending, receiving, storing, and displaying in the electronic form.
中文原文 電子簽章法第7條
依法令規定應提出文書原本或正本者,其內容可完整呈現,並可於日後取出供查驗者,得以電子文件為之。
但應核對筆跡、印跡或其他為辨識文書真偽之必要或法令另有規定者,不在此限。
前項所稱內容可完整呈現,不含以電子方式發送、收受、儲存及顯示作業附加之資料訊息。

English translation for reference only; the Chinese text prevails. Not legal advice.