Code of Civil Procedure Article 77-24

Litigation expenses shall include fees incurred by a party to the action, by the statutory agent or by any other person who duly conducts acts of litigation on behalf of a party to the action for appearing at a court session to make statements, whether such appearance is ordered by the court or for purposes of conducting the examination of parties. The fees provided in the preceding paragraph shall apply mutatis mutandis in accordance with the provisions applicable to the taxation of daily fees and travel expenses incurred by witnesses.
中文原文 民事訴訟法第77-24條
當事人、法定代理人或其他依法令代當事人為訴訟行為之人,經法院命其於期日到場或依當事人訊問程序陳述者,其到場之費用為訴訟費用之一部。
前項費用額之計算,準用證人日費、旅費之規定。

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