Sexual Assault Crime Prevention Act Article 26

A statement made by a Victim to a prosecutor’s investigator, a judicial police officer, or a judicial policeman during an investigation, which has been proven to be plausible and is necessary for establishing the facts relevant for the determination of guilt (or innocence), may be admitted as evidence for a trial, if any of the following occurs or applies to a Victim during the trial:1. a Victim is unable to make a statement due to the physical or psychological trauma suffered by the said Victim as a result of sexual assault;2. a Victim is unable to or refuses to make a statement during the examination or questioning at the trial due to physical or psychological pressure; or3. a statement made during an interrogation (examination) conducted in accordance with Article 19 of this Act.A statement made by a Victim during an interrogation directly conducted by a Specialist, in an investigation process, in accordance with the latter part of Paragraph 3 of Article 19 of this Act, may be admitted as evidence, except that the statement made by a Victim is clearly implausible.
中文原文 性侵害犯罪防治法第26條
被害人於審判時有下列情形之一,其於檢察事務官、司法警察官或司法警察調查時所為之陳述,經證明具有可信之特別情況,且為證明犯罪事實之存否所必要者,得為證據:
一、因性侵害致身心創傷無法陳述。
二、因身心壓力於訊問或詰問時無法為完全陳述或拒絕陳述。
三、依第十九條規定接受詢(訊)問之陳述。
被害人於偵查中,依第十九條第三項後段規定接受專業人士直接詢問所為之陳述,除顯有不可信之情況外,得為證據。

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