Enforcement Rules of the Electronic Signatures Act Article 3
The expression "attached to and associated with an electronic record" as set forth in Subparagraph 2, Article 2 of the Act shall mean the act of being affixed to, incorporated in, or logically associated with an electronic record.
中文原文 電子簽章法施行細則第3條
本法第二條第一項第二款所稱依附於電子文件與其相關連，係指附加於電子文件、與電子文件相結合或與電子文件邏輯相關聯者。