Electronic Signatures Act Article 8
Where a law or regulation requires a document to be retained, if the content of the document can be presented in its integrity and remains accessible for subsequent reference, the requirement is satisfied by retaining an electronic record.The electronic record under the preceding paragraph may be retained together with its dispatch place, receiving place, internet protocol address, record of signing process, date, time, and other information or data sufficient to verify or authenticate contents of the electronic record.
中文原文 電子簽章法第8條
文書依法令規定應以書面保存者，如其內容可完整呈現，並可於日後取出供查驗者，得以電子文件為之。
前項電子文件，得併同保存其發文地、收文地、網路協定位址、簽署歷程、日期、時間及其他足以驗證、鑑別電子文件內容真偽之資料訊息。
前項電子文件，得併同保存其發文地、收文地、網路協定位址、簽署歷程、日期、時間及其他足以驗證、鑑別電子文件內容真偽之資料訊息。