Regulations for Establishment and Administration of Insurance Enterprises Article 22

An insurance policy or binder written in accordance with Article 143 of the Insurance Act may be issued as an electronic document.An insurance policy or binder issued as an electronic document shall be signed with a digital signature. Rules governing the records retention period, internal controls, model contracts, and other matters shall be adopted in advance by the insurance association and filed with the competent authority for recordation.
中文原文 保險業設立許可及管理辦法第22條
依本法第四十三條規定簽發之保險單或暫保單,得以電子文件方式為之。
以電子文件方式簽發保險單或暫保單,應以數位簽章簽署;其紀錄保存、內部安全控制及契約範本等作業管理規範,並應事先由保險商業同業公會訂定,報主管機關備查。

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