Administrative Litigation Act Article 145
A witness may refuse to testify in case in which the testimony of the witness may sufficiently expose the witness or any person who has the following relationship with him/her to criminal prosecution or embarrassment:1. The witness's spouse, former spouse, a relative by blood within the fourth degree of relationship, a relative by marriage within the third degree of relationship, a person who had the aforesaid relative relationship with the witness, or a person who was engaged to the witness; and2. The witness's guardian or ward.
中文原文 行政訴訟法第145條
證人恐因陳述致自己或下列之人受刑事訴追或蒙恥辱者，得拒絕證言：
一、證人之配偶、前配偶或四親等內之血親、三親等內之姻親或曾有此親屬關係或與證人訂有婚約者。
二、證人之監護人或受監護人。
一、證人之配偶、前配偶或四親等內之血親、三親等內之姻親或曾有此親屬關係或與證人訂有婚約者。
二、證人之監護人或受監護人。