Code of Civil Procedure Article 307
A witness may refuse to testify in case of any of the following:1. Where the witness is the spouse, former spouse, or the betrothed, or the witness is or was a relative by blood within the fourth degree or a relative by marriage within the third degree to a party;2. Where the testimony of the witness will result in a direct property loss to himself/herself or anyone who has such relationship with him/her as provided in the preceding subparagraph;3. Where the testimony of the witness will sufficiently expose to criminal prosecution or embarrassment such witness or anyone who has such relationship with him/her as provided in the first subparagraph or a person who relates to him/her by guardianship;4. Where the witness is to be examined with regard to a matter which he/she is obliged to keep confidential in the course of performing his/her official duties or conducting business;5. Where the witness cannot testify without divulging his/her technical or professional secrets.Where the witness may be permitted to refuse to testify, the presiding judge shall so inform such witness before the examination or at the time when such case as provided in the preceding paragraph, if any, is known to the presiding judge.
中文原文 民事訴訟法第307條
證人有下列各款情形之一者，得拒絕證言：
一、證人為當事人之配偶、前配偶、未婚配偶或四親等內之血親、三親等內之姻親或曾有此親屬關係者。
二、證人所為證言，於證人或與證人有前款關係之人，足生財產上之直接損害者。
三、證人所為證言，足致證人或與證人有第一款關係或有監護關係之人受刑事訴追或蒙恥辱者。
四、證人就其職務上或業務上有秘密義務之事項受訊問者。
五、證人非洩漏其技術上或職業上之秘密不能為證言者。
得拒絕證言者，審判長應於訊問前或知有前項情形時告知之。
一、證人為當事人之配偶、前配偶、未婚配偶或四親等內之血親、三親等內之姻親或曾有此親屬關係者。
二、證人所為證言，於證人或與證人有前款關係之人，足生財產上之直接損害者。
三、證人所為證言，足致證人或與證人有第一款關係或有監護關係之人受刑事訴追或蒙恥辱者。
四、證人就其職務上或業務上有秘密義務之事項受訊問者。
五、證人非洩漏其技術上或職業上之秘密不能為證言者。
得拒絕證言者，審判長應於訊問前或知有前項情形時告知之。