Commercial Case Adjudication Act Article 34
After receiving a complaint, the defendant shall submit to the court a statement of defense within ten days. If a date is set for an oral argument or a preparatory proceeding, the submission must be made no later than seven days before the set date.For information that shall be or is suggested to be recorded in the statement of defense as described in the preceding paragraph and the provisions of paragraphs 2 to 4 of Article 22 shall apply.
中文原文 商業事件審理法第34條
被告於收受訴狀後，應於十日內提出答辯狀於法院；如已指定言詞辯論或準備期日者，至遲應於該期日七日前為之。
前項答辯狀應記載與宜記載事項，準用第二十二條第二項至第四項之規定。
前項答辯狀應記載與宜記載事項，準用第二十二條第二項至第四項之規定。