Code of Civil Procedure Article 309
Where a witness refuses to testify, he/she shall specify the reason and the facts giving rise to such refusal and make a preliminary showing thereof. Notwithstanding, the court may, in its discretion, order the witness to submit a written oath in lieu of making a preliminary showing.A witness need not appear in the session if the witness has expressed his/her refusal to testify prior to the session designated for examination. In the case provided in the preceding paragraph, the court clerk shall notify the parties of the fact of the witness's refusal to testify.
中文原文 民事訴訟法第309條
證人拒絕證言，應陳明拒絕之原因、事實，並釋明之。
但法院酌量情形，得令具結以代釋明。
證人於訊問期日前拒絕證言者，毋庸於期日到場。
前項情形，法院書記官應將拒絕證言之事由，通知當事人。
但法院酌量情形，得令具結以代釋明。
證人於訊問期日前拒絕證言者，毋庸於期日到場。
前項情形，法院書記官應將拒絕證言之事由，通知當事人。