Commercial Case Adjudication Act Article 49
The expert witnesses shall present professional opinions in writing and attach an affidavit to the conclusions, which shall be submitted to the court by the parties. However, with the permission of the court, such opinions may be presented orally, and the provisions set forth in Paragraph 2 of Article 312 of the Taiwan Code of Civil Procedure shall apply.When expert witnesses present their opinions, as described in the preceding paragraph, the following information shall be disclosed:1. Academic background, work experience, professional fields, and the cases that he or she participated in2. Whether or not, during the preparation or submission of professional opinions or materials, they had a delegation or cooperative relationship with the parties, related parties, or their agents ad litem3. Whether or not, during the preparation or submission of professional opinions or materials, they have received monetary remuneration, or financial assistance, or its equivalent price or value, from the parties, interested parties, or their agents ad litem4. The identities of other people who provided monetary remuneration, or assistance, or its equivalent price or value
中文原文 商業事件審理法第49條
專家證人應以書面出具專業意見，並附具結之結文，交由當事人提出於法院。
但經法院許可者，得以言詞提出，並準用民事訴訟法第三百十二條第二項之規定。
專家證人出具前項意見時，應揭露以下資訊：
一、學經歷、專業領域及曾參與案例。
二、專業意見或相關資料之準備或提出，是否與當事人、關係人或其程序代理人有分工或合作關係。
三、專業意見或相關資料之準備或提出，是否受當事人、關係人或其程序代理人之金錢報酬或資助及其金額或價值。
四、其他提供金錢報酬或資助者之身分及其金額或價值。
但經法院許可者，得以言詞提出，並準用民事訴訟法第三百十二條第二項之規定。
專家證人出具前項意見時，應揭露以下資訊：
一、學經歷、專業領域及曾參與案例。
二、專業意見或相關資料之準備或提出，是否與當事人、關係人或其程序代理人有分工或合作關係。
三、專業意見或相關資料之準備或提出，是否受當事人、關係人或其程序代理人之金錢報酬或資助及其金額或價值。
四、其他提供金錢報酬或資助者之身分及其金額或價值。