Commercial Case Adjudication Act Article 47
With the permission of the court, the parties may introduce expert witnesses to provide professional opinions.The introduction, as mentioned in the preceding paragraph, shall be made before the end of preparatory proceedings unless permitted by the court.The expert witnesses, as referred to in the first paragraph, are professionals who help the court in understanding or identifying facts, evidence, and rules of experience, based on their knowledge, skills, experience, training, or education in finance, accounting, corporate governance, science, technology, or other professional fields.
中文原文 商業事件審理法第47條
當事人經法院許可，得聲明專家證人提供專業意見。
前項聲明應於準備程序終結前為之。
但經法院同意者，不在此限。
第一項所稱之專家證人，為依其知識、技能、經驗、訓練或教育，在財經、會計、公司治理、科學、技術或其他專業知識領域，有助於法院理解或認定事實、證據及經驗法則之人。
前項聲明應於準備程序終結前為之。
但經法院同意者，不在此限。
第一項所稱之專家證人，為依其知識、技能、經驗、訓練或教育，在財經、會計、公司治理、科學、技術或其他專業知識領域，有助於法院理解或認定事實、證據及經驗法則之人。