Code of Civil Procedure Article 305

Where a witness cannot appear, or there exist other circumstances which make it necessary not to appear, the witness may be examined at the place of his/her location. The court may order both parties to make statements and record such statements in a pleading in conjunction with the witness before a notary where either a witness makes statements by referencing documents or materials, or the court considers it appropriate when taking into consideration the nature of the case and the situation of the witness. A witness may, by consent of the parties, also make statements by pleadings outside the court.If a statement is made in accordance with the provisions of the two preceding paragraphs, and if the court considers it necessary for the witness to explain his/her statements in the pleading, or if a party moves for conducting a necessary examination of the witness, the court may still summon the witness to appear to testify in person.The court may examine a witness directly between the location of a witness and the court by using any available technological audio/visual device if the court considers it appropriate to do so.When a witness makes statements by a pleading, he/she shall still sign the written oath, annex it to the pleading, have the same notarized by a notary and submit it to the court. Where the witness is examined via a technological device, he/she shall still sign a written oath before or after such examinationA witness may transmit the documents provided in the second paragraph, the third paragraph, and the preceding paragraph to the court via telefax or other technological devices, and documents so transmitted shall operate the same as those submitted in writing.The Judicial Yuan shall prescribe regulations governing the examination of witnesses provided in the fifth paragraph, the written oath provided in the sixth paragraph, and the transmission of documents provided in the preceding paragraph.