Enforcement Rules of the Labor Standards Act Article 18

If the working hours of a worker cannot be readily calculated owing to special errands or other reasons requiring him to attend to work outside the workplace, his/her working hours shall be deemed to be his regular working hours. This shall not apply, however, where his actual working hours have been proven.
中文原文 勞動基準法施行細則第18條
勞工因出差或其他原因於事業場所外從事工作致不易計算工作時間者,以平時之工作時間為其工作時間。
但其實際工作時間經證明者,不在此限。

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