Enforcement Rules of the Labor Standards Act Article 21

The attendance record set out in Paragraph 5 of Article 30 in the Act includes check-in book, attendance card, card machine, access card, biometric identification system, electronic attendance record system or other recording tools that can verify the attendance record.The preceding attendance record shall be made available in writing by the employer for the purpose of labor inspection or upon worker application.
中文原文 勞動基準法施行細則第21條
本法第三十條第五項所定出勤紀錄,包括以簽到簿、出勤卡、刷卡機、門禁卡、生物特徵辨識系統、電腦出勤紀錄系統或其他可資覈實記載出勤時間工具所為之紀錄。
前項出勤紀錄,雇主因勞動檢查之需要或勞工向其申請時,應以書面方式提出。

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