Enforcement Rules of the Electronic Signatures Act Article 9

The expression "a certificate issued by a certification authority" as set forth in Subparagraph 1, Article 6 of the Act, the assurance level for the identification and authentication process during a subscriber’s initial registration shall be at least equivalent to one of the following standards:1. “Level of Assurance 3-High” or above, as defined in ISO/IEC 29115.2. “Identity Assurance Level 2 (IAL2)” or above, as defined in US NIST SP 800-63A Digital Identity Guidelines.3. “Substantial Level of Assurance for Digital Identity” or above, as defined in EU eIDAS Regulation.
中文原文 電子簽章法施行細則第9條
本法第六條第一款所稱憑證機構簽發之憑證,其用戶初始註冊身分識別與認證程序之保證等級強度應至少相當於下列標準之一:
一、ISO/IEC29115「高度」(high)以上等級。
二、美國NISTSP800-63A數位身分指引「二」(IAL2)以上等級。
三、歐盟eIDAS規則定義之數位身分保證等級「實質」(Substantial)以上等級。

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