Administrative Litigation Act Article 146
A witness may refuse to testify in any of the following circumstances:1. Where the witness is in one of the situations provided for in Article 144;2. Where the witness is or was a doctor, a pharmacist, a pharmacy operator, a psychologist, a midwife, a religious teacher, an attorney-at-law, a certificated public accountant, or other persons who engage in similar affairs, or persons who assist the aforesaid persons, or persons who have ever assumed such duty, and the matters to be examined relate to other persons' confidential information which the witness obtained in the course of conducting business;3. Where the sought testimony relates to the witness' technical or professional secrets.The preceding Paragraph does not apply to the circumstance in which a witness has been relieved of the confidentiality obligation.
中文原文 行政訴訟法第146條
證人有下列各款情形之一者，得拒絕證言：
一、證人有第一百四十四條之情形。
二、證人為醫師、藥師、藥商、心理師、助產士、宗教師、律師、會計師或其他從事相類業務之人或其業務上佐理人或曾任此等職務之人，就其因業務所知悉有關他人秘密之事項受訊問。
三、關於技術上或職業上之秘密受訊問。
前項規定，於證人秘密之責任已經免除者，不適用之。
一、證人有第一百四十四條之情形。
二、證人為醫師、藥師、藥商、心理師、助產士、宗教師、律師、會計師或其他從事相類業務之人或其業務上佐理人或曾任此等職務之人，就其因業務所知悉有關他人秘密之事項受訊問。
三、關於技術上或職業上之秘密受訊問。
前項規定，於證人秘密之責任已經免除者，不適用之。