Code of Civil Procedure Article 330

Any person who falls within one of the cases provided in the first to the fifth subparagraphs inclusive of Article 32 cannot act as an expert witness, except where no other appropriate person may be appointed or such person has been designated by the parties by agreement.Where an expert witness refuses to give expert testimony for whatever reason other than those provided in the first paragraph of Article 307, the court may relieve him/her from the duty to act as an expert witness if the court considers the reason given to be justifiable.
中文原文 民事訴訟法第330條
有第三十二條第一款至第五款情形之一者,不得為鑑定人。
但無其他適當之人可為選任或經當事人合意指定時,不在此限。
鑑定人拒絕鑑定,雖其理由不合於第三百零七條第一項之規定,如法院認為正當者,亦得免除其鑑定義務。

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