Administrative Litigation Act Article 149
The presiding judge shall order each witness to sign a written oath prior to examination. Notwithstanding, where it cannot be ascertained in advance that a witness will need to sign a written oath, the oath-signing shall be conducted after examination.Before the witness signs the written oath, the presiding judge shall inform the witness of his/her obligation to sign a written oath and of the penalty of perjury.The provisions of the two preceding Paragraphs do not apply to the case where a witness makes statements by pleadings.
中文原文 行政訴訟法第149條
審判長於訊問前，應命證人各別具結。
但其應否具結有疑義者，於訊問後行之。
審判長於證人具結前，應告以具結之義務及偽證之處罰。
證人以書狀為陳述者，不適用前二項之規定。
但其應否具結有疑義者，於訊問後行之。
審判長於證人具結前，應告以具結之義務及偽證之處罰。
證人以書狀為陳述者，不適用前二項之規定。