Code of Civil Procedure Article 295
Where the evidence is to be taken in a foreign country, the evidence-taking shall be entrusted to be conducted by the competent jurisdictional authorities of such country or the relevant R.O.C. ambassador/minister envoy/consul or other institution or organization in that country authorized to do so.The evidence-taking conducted by a foreign authority shall take effect insofar as it is not contrary to the laws of the R.O.C. irrespective of the contravention, if any, with the laws of the country of such foreign authority.
中文原文 民事訴訟法第295條
應於外國調查證據者，囑託該國管轄機關或駐在該國之中華民國大使、公使、領事或其他機構、團體為之。
外國機關調查證據，雖違背該國法律，如於中華民國之法律無違背者，仍有效力。
外國機關調查證據，雖違背該國法律，如於中華民國之法律無違背者，仍有效力。