Rules Governing the Administration of Electronic Payment Business Article 25
An electronic payment institution shall bear the burden of proof in dispute over a fraudulent transaction, and shall bear the loss arising from the transaction if a user is not found at fault.
中文原文 電子支付機構業務管理規則第25條
電子支付機構對於偽冒交易之爭議應負舉證之責，如有不可歸責使用者之事由者，應承擔該交易之損失。