Code of Civil Procedure Article 213-1

The court may, on motion, or on its own initiative, use a tape recorder or other machines or equipment to aid in making the oral argument transcript. The Judicial Yuan shall prescribe relevant regulations.
中文原文 民事訴訟法第213-1條
法院得依當事人之聲請或依職權,使用錄音機或其他機器設備,輔助製作言詞辯論筆錄。
其辦法,由司法院定之。

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