Regulations Governing the Handling of Mail Article 17
“Electronic mail” refers to mail that is sent via the Internet to the electronic post office by a sender who has an electronic mail account with the post office that is subsequently printed out as hard copy by the post office and delivered to the addressee.
中文原文 郵件處理規則第17條
寄件人向郵局申請登記為電子函件用戶後，將文件資料透過網際網路傳送至電子郵局，列印轉成實體郵件後投交收件人者，為電子函件。